The tax imposed by this article shall not be collected in the following instances:
(a) Editor’s note: Former division (a) hereof was repealed by Ordinance 265.
(b) Hotel room occupancy billed directly to the federal government shall be exempt from this tax; provided that rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax; and
(c) Hotel room occupancy billed directly to the state or its political subdivisions shall be exempt from the tax; provided that rooms paid for by an employee of this state for which reimbursement is made shall be subject to this tax.