§ 7-93  EXEMPTIONS.
   (A)   The following shall be exempt from the tax levied in this article:
      (1)   Permanent residents;
      (2)   Officers, agents, representatives or employees of the United States Government or any agency or division thereof whose occupancy of the room is required in connection with the official business or affairs of the government, agency or division thereof;
      (3)   Officers, agents, representatives or employees of the state or any political subdivision thereof whose occupancy of the room is required in connection with the official business or affairs of the state or political subdivision thereof; and
      (4)   Officers, agents, representatives or employees of any organization, corporation or association organized and operating exclusively for religious, charitable, philanthropic or educational purposes provided that its primary purpose is not carrying on a trade or business for profit.
   (B)   (1)   Any person claiming to be exempt from the tax must obtain a certificate from the City Manager that the organization, association or corporation with which he or she is affiliated is exempt from the tax.
      (2)   Prior to issuing a certificate, the organization, association or corporation shall certify to the City Manager in writing that the occupant is its agent, representative or employee and that his or her occupancy of the room is required in connection with the affairs of the organization, association or corporation.
(Ord. 3034, passed 6-16-98)