182.06 EXCEPTIONS.

   To the extent that guests supply and the vendor receives and retains a copy of a certificate that demonstrates that the guests is an employee of any state, federal government, or any political subdivision of any state and the guest is staying at the facility for purposes related to their state, federal or political subdivision duties, no bed or lodging tax shall be paid by those guests, nor collected by the owner or vendor. Unless otherwise excepted by a provision of this chapter or a subsequent amendment and to prevent the evasion of this tax, it is presumed that all lodging furnished by a hotel, motel, bed and breakfast or other facility that provides any transient accommodations is subject to this tax until the contrary is established by the entity claiming the exception by clear and convincing evidence.

(Ord. 47-12. Passed 9-17-12.)