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) The parking fee for any occupancy of parking space in a parking facility which is paid by the deposit of a coin or coins in a parking meter owned or operated by the City and located adjacent to said parking space.
(c) The parking fee for any occupancy of parking space in a parking facility which is part of residential or hotel premises if the occupant of said parking space is a resident of, or a registered guest for dwelling, lodging or sleeping purposes at, said premises for a period of at least a full calendar month or 30 or more consecutive calendar days, counting portions of calendar days as full days, or the parking fee for any occupancy of parking space by a registered hotel guest for dwelling, lodging or sleeping purposes for a period of at least a full calendar month or 30 or more consecutive calendar days, counting portions of calendar days as full days, in a parking facility not located on the hotel premises if the parking fee is added to the room bill of the registered guest and paid by said registered guest to the hotel. For purposes of this subsection, “hotel” shall have the same meaning as is provided in Subsection (b) of Section 21.7.2 of this chapter. Any occupant described in this subsection shall not be deemed exempt until the period of at least a full calendar month or 30 consecutive calendar days has expired unless there is an agreement in writing between the operator and the occupant providing for a period of occupancy of at least a full calendar month or 30 or more consecutive calendar days. (Added by Ord. No. 166,309, Eff. 11/16/90, Oper. 8/1/90.)
(d) The parking fee for occupancy by a local resident of parking space in any parking facility, which space, as a condition of a City permit, is dedicated for occupancy exclusively by local residents. (Added by Ord. No. 168,618, Eff. 4/4/93, Oper. 6/1/93.)
(e) The parking fee for the occupancy of parking space in a parking facility by any new unregistered motor vehicle subsequent to its importation into the United States or prior to its exportation from the United States. No person shall be entitled to a refund for any tax year prior to 2002 due to the application of the exemption set forth herein. (Added by Ord. No. 174,373, Eff. 1/26/02.)
(f) The parking fee for occupancy by a mobile food facility stored at or within a commissary as required by California Health and Safety Code Section 114295. (Added by Ord. No. 182,291, Eff. 12/12/12.)