There shall be exempt from the provisions of the City Tax Code the following:
A. The purchase and sale of lodging to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guesthouse or guest ranch, and who enters into or has entered into a written agreement for occupancy of a room or rooms or accommodations for a period of at least thirty (30) consecutive days.
B. The purchase and sale of any campground space rental for a period of at least thirty (30) consecutive days.
C. Any rental of an automobile to a person who enters into or has entered into a written agreement for the leasing or rental of an automobile for a period of at least thirty (30) consecutive days.
D. Vehicles licensed as trucks, trailers, motorcycles, recreational vehicles, or motor vehicles other than those commonly recognized as passenger cars.
E. Direct sales to and direct purchases by the United States government, the State of Colorado, its departments or institutions, and political subdivisions, and all sales to or purchases by the City are exempt. No commercial, industrial or any other banking institution, organized or chartered by the United States government or by the State of Colorado shall be considered a governmental institution for the purpose of this exemption.
F. Direct sales to and direct purchase by religious, charitable and eleemosynary corporations, in the conduct of their religious, charitable and eleemosynary functions and activities only, provided that a letter of exemption from the City is possessed by the organization. (1968 Code §3-217; Ord. 78-245; Ord. 82-140; Ord. 01-42; Ord. 20-48)