(A) If a proper claim for exemption is made, a tax pursuant to this article shall not be imposed upon:
(1) Any Federal or State of California officer or employee, when on official business; or
(2) Any other person or occupancy when it is beyond the power of the city to impose the tax provided in this article.
(B) The Director of Finance shall prepare and furnish to the operators of hotels within the city form(s) by which transients may claim exemption from the payment of the tax pursuant to this section. An exemption shall not be granted to any transient except upon a claim therefor made at the time rent is collected and affirmed under penalty of perjury using the form supplied by the Finance Director.
(Ord. 1044, passed 6-21-2016)