(a) No tax shall be imposed under this chapter upon rents paid by the State or any of its political subdivisions. No exemption claimed under this subsection shall be granted except upon claim therefore made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director. All claims of exemption shall be made in the manner prescribed by the Finance Director.
(b) No transient guest shall present to the operator false evidence indicating that the lodging as furnished is not subject to the tax. If the transaction is claimed to be exempt, the transient guest must furnish to the operator, and the operator must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(c) All claims for exemptions from tax filed by transient guests with the operator during any reporting period shall be filed with returns required under Section 885.03.
(Ord. 3038. Passed 10-25-10.)