The tax imposed by this article shall not be collected in the following instances:
(a) For any consumer occupying a hotel room for 30 or more consecutive days; or
(b) When hotel room occupancy is billed directly to any agency of the United States government or to any agency of the state or any political subdivision thereof, but provided in the event the occupancy is paid for by an employee for which reimbursement shall be paid, the occupancy shall be subject to the tax.
(Ord. passed 2-21-2006)