§ 35.025 EXEMPTIONS.

   The occupancy tax shall not apply:

   (A)   If the vendee:

      (1)   Has been a permanent resident of the taxable premises for a period of at least 30 consecutive days; or

      (2)   Enters into, or has entered into, a written agreement for lodgings at the taxable premises for a period of at least 30 consecutive days.

   (B)   If the rent paid by a vendee is less than $2 a day;

   (C)   To lodging accommodations at institutions of the federal government, the state or any political subdivision hereof;

   (D)   To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation, the accommodations at summer camps operated by those institutions;

   (E)   To clinics, hospitals or other medical facilities;

   (F)   To privately-owned and operated convalescent homes, or homes for the aged, infirm, indigent or chronically ill; or

   (G)   If the taxable premises does not have at least 3 rooms or 3 other units of accommodation for lodging.

(Ord. 622, passed 1-15-2002)