(A) The tax imposed by this chapter shall not apply to hotel resident employees.
(B) The tax imposed by this chapter shall not apply to the occupancy of a specific room by a permanent resident only if the following conditions are met:
(1) The permanent resident actually occupied, or had the right to occupy, the room during the entire reporting period; and
(2) The specific room occupied by the permanent resident was not occupied on a non-leasehold basis at any time during the reporting period for which the exemption is claimed; and
(3) The permanent resident did not assign, sublease or otherwise transfer a real interest in the room during the reporting period for which the exemption is claimed.
(C) This chapter shall not apply to hotel facilities in Lockport built prior to March 6, 2013 and having 20 or fewer rooms, provided however that any expansion of such facility shall cause the provisions of this chapter to be in full force and effect on the entirety of the expanded facility.
(Ord. 13-004, passed 3-6-13)