The occupancy tax shall not apply:
A. If a vendee:
1. Has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or
2. Enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging.
B. If the rent paid by the vendee is less than two dollars a day;
C. To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation such accommodations at summer camps operated by institutions;
D. To clinics, hospitals or other medical facilities;
E. To privately-owned and operated convalescent homes, or homes for the aged, infirm, indigent, or chronically ill;
F. To lodging accommodations at institutions of the federal government, the state or any political subdivision thereof.
(Ord. 583 (part), 2020; Ord. 461 (part), 2005)