No TLT imposed under this subchapter shall be imposed upon:
(A) A dwelling unit in a hospital, health care facility, long-term care facility, or any other residential facility that is licensed, registered, or certified by the State Department of Human Services or the State Health Authority;
(B) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;
(C) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center, or another nonprofit facility;
(D) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. This exemption only applies to the person who is actually occupying the dwelling for the consecutive period of 30 days and does not extend to others who would occupy that property outside of that consecutive period, unless he or she also occupies the dwelling unit for a consecutive period of 30 days. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:
(1) All dwelling units occupied are within the same facility; and
(2) The person paying consideration for the transient lodging is the same person throughout the consecutive period.
(E) Any occupant of a time-share project or condominium who is the owner, spouse, or children of the owner, or guest of the owner of a time-share estate project interest or condominium, but shall not include persons occupying the time-share estate project or condominium unit by reason of rental at the time-share estate project or condominium.
(Ord. 22, passed 3-5-1976; Ord. 131, passed 4-6-1987; Ord. 195, passed 10-18-1993; Ord. 250, passed 6-6-2000; Ord. 330-21, passed 9-21-2021)