(Amended by Ord. No. 159,773, Eff. 5/25/85.)
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, including employees of federal credit unions, who provides proof that he or she is on official Federal or State business. (Amended by Ord. No. 172,773, Eff. 9/25/99.)
(c) Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty;
(d) Any person to whom rent is charged at the rate of $2.00 per day or less;
(e) Any person as to whom, or any occupancy as to which, rent is paid from funds administered by the Emergency Food and Shelter National Board Program.
No exemption shall be granted under Subsections (a), (b) or (c) except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Director of Finance.
It shall be the duty of an operator to keep and maintain for a period of four (4) years written documentation in support of each exemption granted under Subsection (e).