3-4-7: EXEMPTIONS TO TAX:
The occupancy tax shall not apply:
   A.   Residency; Written Agreement: If a vendee:
      1.   Has been a permanent resident of the taxable premises for a period of at least thirty (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 thirty (30) days.
   B.   Rent Amount: If the rent paid by the vendee is less than two dollars ($2.00) a day.
   C.   Political Subdivision Institutions: To lodging accommodations at institutions of the Federal government, the State or any political subdivision thereof.
   D.   Religious, Charitable Institutions: To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation, such accommodations at summer camps operated by such institutions.
   E.   Medical Facilities: To clinics, hospitals or other medical facilities.
   F.   Privately-Owned Facilities: To privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill. (Ord. 274, 7-9-1996; amd. Ord. 384, 1-14-2020)