The tax imposed by this article shall not be collected in the following instances:
(a) From any consumer occupying a hotel room for 30 or more consecutive days;
(b) When the hotel room occupancy is billed directly to the United States of America or any agency thereof; and
(c) When the hotel room occupancy is billed directly to the state or any political subdivision thereof.
(Ord. passed 9-10-1985)