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No tax shall be imposed hereunder:
(a) Upon a permanent resident;
(b) Upon a corporation or association having a formally recognized exemption from income taxation pursuant to Section 501(c) or 501(d) or 401(a) of Title 26 of the United States Code as qualified by Sections 502, 503, 504 and 508 of Title 26 of the United States Code; or
(c) Where the rent is less than at the rate of $52 a day or $130 per week. For multiple-occupancy guest rooms where the hotel determines who will share the rooms, the exemption shall be based on the rent charged per person.
(d) At some point between September 1, 2022 and September 1, 2024, the Controller’s Office shall review the exemption amounts in subsection (c), and make a written report and recommendation to the Mayor as to whether the amounts should be adjusted to take into account, among other things, changes in the economy; the cost of living; impact on the City’s revenue; and affordability and overall impact on the market for hotel guest rooms subject to the transient occupancy tax.
(Amended by Ord. 395-84, App. 9/20/84; Ord. 368-86, App. 8/29/86; Ord. 19-98, App. 1/16/98; Ord. 113-98, App. 4/2/98; Ord. 291-00, File No. 001676, App. 12/22/2000; Ord. 4-15 , File No. 141146, App. 1/20/2015, Eff. 2/19/2015; Ord. 189-19, File No. 190549, App. 8/9/2019, Eff. 9/9/2019, Oper. 10/1/2019)