3-2C-5: EXEMPTIONS:
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 thirty (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 thirty (30) consecutive days;
   B.   If the rent paid by a vendee is less than two dollars ($2.00) a day;
   C.   To lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;
   D.   To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation, such accommodations at summer camps operated by such 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. C66-43, 1969; amd. Ord. C2019-7, 7-9-2019)