An exemption from the hotel tax is granted for persons who have contracted to use a hotel room for more than 30 consecutive days. In addition, federal employees, foreign diplomatic personnel and certain high-level state employees may present a tax exemption certificate to a hotel. State employees must pay the hotel occupancy tax when paying their bill; this tax will be refunded to the exempt employer through a separate process. The city may not grant additional exemptions.
(Ord. 1204-2, passed 12-13-2004)