(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided for in this chapter;
(2) Any federal officer or employee when on official business;
(3) Any officer or employee of a foreign government, which officer or employee is exempt by reason of express provision of federal law or international treaty;
(4) Any occupant for more than 30 successive calendar days;
(5) Any occupant whose rent is of a value less than $2 a day;
(6) Any person who rents a private home, vacation cabin, or like facility from any owner who is not regularly engaged in the business of renting such facilities but does so only occasionally and incidentally to his or her own use thereof; and
(7) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people.
(B) No exemption shall be granted under subsections § 8-4.04(A)(1), (2), or (3) of this section except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Director of Finance.
('61 Code, § 8-4.04) (Ord. 79 C.S., passed 7-21-65; Am. Ord. 844 C.S., passed 10-1-08)