(A)   For the privilege of occupancy in any hotel in the incorporated area of the city, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator.
   (B)   This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city.
   (C)   No tax is due or may be collected pursuant to this section in the following cases:
      (1)   When the transient exercised occupancy or was entitled to occupancy for 30 days or more;
      (2)   When the transient is by treaty, or federal law, or state law exempt from payment of transient occupancy taxes. Such transients include, without limitation, a federally chartered credit union; insurance companies pursuant to the California Constitution; and the American Red Cross; or
      (3)   When hotel rent is directly paid by the United States Government or the State of California or their respective instrumentalities. This exemption does not exempt a transient who is employed by an exempt entity from payment of the tax when the payment is later to be reimbursed by the entity.
   (D)   The City Manager, or designee, is authorized to create a standard form, in accordance with applicable law, for persons claiming an exemption under this section.
('81 Code, § 3.20.030) (Ord. 794, passed - -83; Am. Ord. 1175, passed 7-16-07)