The following entities are exempted from paying the lodging tax as established in this chapter:
(a) The Federal Government when the room or rooms provided are paid direct by the Federal Government and the Federal Government controls the use of the room or rooms provided.
(b) Any entity not defined as a “person” pursuant to Section 191.01 of this chapter, including but not limited to, other State Government or their political subdivisions when the room or rooms provided are paid direct by such other State Government or their political subdivisions and such other State Government or their political subdivisions controls the use of the room or rooms provided.
(Ord. 2-99. Passed 2-199.)