(A) The tax imposed by this subchapter shall not apply to hotel resident employees.
(B) The tax imposed by this subchapter shall not apply to the occupancy of a specific room by a permanent resident only if the following conditions are met:
(1) The permanent resident actually occupied, or had the right to occupy, the room during the entire reporting period;
(2) The specific room occupied by the permanent resident was not occupied on a non-leasehold basis at any time during the reporting period for which the exemption is claimed; and
(3) The permanent resident did not assign, sublease or otherwise transfer a real interest in the room during the reporting period for which the exemption is claimed.
(Ord. O-07-22, passed 8-13-07)