There shall be, and hereby is, exempted from the tax on transient lodging, each rental by any person who rents transient lodging if:
A. The transient lodging is directly reserved and paid for by a Federal, State or local governmental entity, to include a school district; provided, a Governmental Agency Exemption Claim Form must be completed and retained in accordance with the retention standards set forth in subsection 4-6-11B of this chapter; or
B. The tenant signs, prior to occupancy, a contract, lease, or other written agreement, or signs a Transient Occupancy Tax 28 Day Exemption Form, pursuant to which the tenant promises to stay at the subject transient lodging facility for a period of at least twenty eight (28) days. Notwithstanding the foregoing, if the occupant does not stay at the transient lodging facility for at least twenty eight (28) days, the operator shall pay to the City the Transient Lodging Tax due for the period the room was occupied. Except as otherwise provided in this chapter, no rental shall be deemed to have been made for a period of twenty eight (28) days or more unless the room or rooms rented to the tenant are continuously occupied by the tenant for twenty eight (28) continuous calendar days without interruption. (Ord. 828, 5-8-2018, eff. 7-1-2018)