A. No tax shall be imposed upon any person as to whom, or any occupancy as to which it is beyond the power of the city to impose the tax herein provided.
B. No tax shall be imposed upon the occupants of a hotel, nor shall the provisions of this chapter apply to the owner or operator of a hotel that has had issued to it a “Nontransient Occupancy Registration Certificate” by the finance director, as authorized by this chapter.
(Prior code § 25.78 (Ord. 849 §1 (part), Ord. 2113 §1))