3-2-6: EXCLUSIONS:

There shall be excluded from the rent paid or charged by which the tax is measured:

   A.   The amount of any sales or use tax imposed by the state or by any other governmental agency upon a retailer or consumer;

   B.   Receipts from the sale or service charge for any food or beverage or room service charges in conjunction with the occupancy of the suite, room or rooms. (2005 Code)