(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided in this chapter.
(2) Any officer or employee of the United States Government or the State of California for lodging obtained by that officer or employee in the discharge of official government business.
(3) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(4) Room rental paid to any hospital, medical clinic, convalescent home or home for aged people.
(B) No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Director of Finance and Administrative Services.
('64 Code, § 21-13) (Ord. 251, passed 8-24-64; Am. Ord. 889, passed 6-11-98)