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)