(a) The owner, operator or manager of a hotel or short-term rental shall be exempt from collections of the taxes imposed by this Chapter, provided the payor of the hotel room charge or short-term rental room charge is an exempt organization under Section 501(C) of the Internal Revenue Code and the payor provides proof of exemption by providing either an IRS ruling or determination letter under Internal Revenue Regulation Section 1.508-1(a)(4), proof of exemption as a subordinate organization exempted under a group exemption notice of the parent organization as provided by Internal Revenue Regulation Section 1.508-1(a)(3), or a letter from an authorized official of the payor which attests to the organization's exempt status under Internal Revenue Regulation Section 1.508-1(a)(4).
(b) The owner, operator or manager of a hotel or short-term rental shall make true and accurate reports to the Finance Director on forms prescribed by the Finance Director providing proof of exemption and such other information as requested by the Finance Director for each one month period.
(Ord. 3626. Passed 8-3-21.)