(A) The lodging tax shall not apply to the furnishing for consideration of lodging for a continuous period of 30 days or more to the same lodger, including but not limited to seasonal campground rentals and contracts or agreements with any business, organization and/or person(s) for extended stay lodging.
(B) An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption shall be granted except upon a claim made at the time the rent is collected. The claim shall be made in writing and under penalty of perjury on forms provided by the city. All the claims shall be forwarded to the city when the returns and collections are submitted as required by this subchapter.
(Ord. 114, passed 3-11-2014)