3.40.040  Exemptions.
   A.   No tax shall be imposed upon any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided.
   B.   No tax shall be imposed upon the occupants of a hotel, nor shall the provisions of this article apply to the owner or operator of a hotel that has had issued to it a "nontransient occupancy registration certificate" by the tax collector, as authorized by Section 3.40.070.