The tax shall not be imposed on:
A. An occupant staying more than thirty (30) consecutive days.
B. An occupant whose rent is less than three dollars ($3.00) per day.
C. A person who rents a private home, vacation cabin or similar facility from an owner who personally rents the facility incidental to the owner's personal use.
D. Any person who pays rent for a hospital room, medical clinic, convalescent home, nursing home, public institution owned or operated by a unit of government, to a shelter home, half-way house or rehabilitation facility. (Ord. 493-92, 4-13-1992)