(A) The tax shall not apply to any transient occupying space in an exempt hotel if the exempt hotel has a current certificate of eligibility on file with the tax collector.
(B) The tax shall not apply to any person who is required to obtain a shelter in a hotel by reason of circumstances such as fire, flood, or other disaster which makes that person's usual residence uninhabitable. Such person shall prove that his/her residence is in an area that has been officially declared a disaster area by local, State or federal authorities.
(C) An employee or officer of the United States government or an employee or officer of the State government may be exempt from paying the tax. To be exempt from paying the tax, the federal or State officer or employee shall execute, under penalty of perjury, a standard form, as approved by the city attorney and maintained in the city clerk's office, claiming such exemption.
(`64 Code, Sec. 29-8) (Ord. No. 2469, 2736)