(A) The following shall be exempt from the tax levied in this subchapter:
(1) Permanent residents;
(2) The United States government or any agency or division thereof;
(3) The State of Oklahoma or any political subdivision thereof; and
(4) Any organization, corporation or association organized and operated exclusively for religious, charitable, philanthropic or educational purposes provided that its primary purpose is not carrying on a trade or business for profit.
(B) Anyone claiming to be exempt from the tax must obtain a certification from the City Clerk that the organization, association or corporation with which he or she is affiliated is exempt from the tax. Prior to issuing such a certificate, the City Clerk shall require a certification from the said organization, association or corporation 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 said organization, and upon such proof a refund may be obtained from the respective operator. The certificate shall be available from each operator.
(Prior Code, § 3-2B-4) (Ord. 860, passed 9-12-2018)