5.06.050 Exemptions.
   No tax shall be imposed upon:
   (a)   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)   Any federal or state of California officer or employee when on official business; and
   (c)   Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
   No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator.
(Ord. 788 § 11 (part), 1999)