3.16.040   Exemptions.
   A.   No tax shall be imposed upon the following:
   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 for in this chapter;
   2.   Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
   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 tax administrator.
(Ord. 68-8-627 § 1 (part): prior code § 3.10.04)