(A) No tax shall be collected from a guest after becoming a permanent resident. A guest becomes a permanent resident either after 30 continuous days’ occupancy, or upon notifying the lodging provider in writing of his or her intention to occupy a guest room for longer than 30 continuous days and then proceeding to actually occupy the guest room for such period. A guest who would express intent, but fails to stay 30 continuous days, is not a permanent resident and is not excepted from the tax. However, a guest who expresses intent and does stay is excepted from the tax as of the date he or she notified the lodging provider of his or her intention.
(B) No tax shall be collected from the federal government nor an officer or employee of said government when traveling on government business and presenting official identification. The American Red Cross, federally chartered credit unions and the regional home loan banks are recognized as instrumentalities of the federal government.
(C) No tax shall be collected from the following Texas quasi-governmental entities formed under the Texas Local Government, and Health and Safety Codes, nor an officer or employee of any thereof when presenting a hotel occupancy tax exemption certificate: public facility corporations, housing authorities, housing finance corporations, and health facilities development corporations.
(D) No tax shall be collected from a State of Texas officer or employee when presenting a photo identification card or other documentation that indicates that the bearer is exempt from paying hotel occupancy tax.
(E) No tax shall be collected from a foreign diplomat when presenting a tax exemption card issued by the United States Department of State.
(Ord. 2008-17, passed 8-5-08)