No tax shall be due for hotel occupancy:
(a) By any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax in this chapter;
(b) By any federal or State of California officer or employee on official business;
(c) By any foreign government officer or employee exempt under federal law or international treaty;
(d) Where the regular rent is at the rate of four dollars per day or less;
(e) By any person who receives a free or complimentary room where the only consideration the operator receives is publicity value for the hotel.
No exemption shall be granted except upon a claim made at the time rent is collected, under penalty of perjury, and upon a form prescribed by the Tax Collector.
(Amended by Ord. No. 3833 (N.S.), effective 3-9-72; amended by Ord. No. 4120 (N.S.), effective 7-26-73; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)