3-24-035 Exemptions.
   The tax imposed by this Chapter shall not apply to:
   A.   an accommodation which the lessee or tenant (as the term "lessee or tenant" is used in Sections 3-24-040 and 3-24-050) occupies, or has the right to occupy, as his domicile and permanent residence;
   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)