No tax shall be imposed upon:
a. Any person as to whom, or any occupancy as to which, it is beyond the power of the Town to impose the tax herein provided;
b. Any Federal or State of California officer or employee when on official business;
c. Any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.
(Ord. #5, §4; Ord. #12, §5)