A. Grounds. No transient lodging tax shall be imposed upon:
1. Any officer or employee of the United States Government or the State of California for lodging space utilized by that officer or employee in the discharge of official government business.
2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
3. Room rental payment made to any hospital, medical clinic, convalescent home or home for aged people.
4. Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax.
B. Procedure. Each transient desiring an exemption from the transient lodging tax must file a tax exemption certificate with the hotel at the time room rental payment is made to the operator. The tax exemption certificate shall indicate the basis for the exemption and shall be signed under penalty of perjury. Tax exemption certificate forms shall be prescribed by, and may be obtained from, the Department of Finance and Management Services.
(Ord. MC-1625, 2-21-24; Ord. MC-1484, 4-18-18)