(a) Federal Government. Hotel room occupancy billed directly to or paid directly by the Federal Government shall be exempt from this tax. Provided, however, that rooms paid for by a Federal Government employee for which reimbursement is made shall be subject to this tax.
(b) State Government. Hotel room occupancy billed directly to or paid directly by the State of West Virginia or its political subdivisions shall be exempt from this tax. Provided, however, that rooms paid for by an employee of the State of West Virginia or its political subdivisions for which reimbursement is made shall be subject to this tax.
(Passed 7-9-87.)