The Occupancy Tax shall not apply:
(A) If a vendee:
(1) Has been a permanent resident of the taxable premises for a period of at least 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 30-consecutive days;
(B) If the rent paid by a vendee is less than $2 a day;
(C) To lodging accommodations at institutions of the federal government, the state or any political subdivision thereof, provided, that lodging accommodations leased by the city to a vendor shall not be considered institutions of the city and shall be considered taxable premises;
(D) To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation such accommodations at summer camps operated by the institutions;
(E) To clinics, hospitals or other medical facilities; or
(F) To privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.
(Ord. 7, passed 8-5-1998; Am. Ord. 37, passed 11-17-1999; Am. Ord. 151, passed 5-6-2015; Am. Ord. 190, passed 2-19-2020)