The tax imposed by this Chapter shall not apply to:
B. any temporary accommodation provided in any building or structure owned or operated, directly or indirectly, by or on behalf of a not-for-profit medical institution, hospital, or allied educational institution; or
C. an accommodation in a bed-and-breakfast establishment that is licensed under Section 4-6-290.
(Added Coun. J. 6-22-16, p. 27712, § 2)