(A) Exemptions. An exemption shall be granted to any person as to whom, or whose, occupancy it is beyond the power of the city to tax. No exemption shall be granted except upon a claim therefor made at the time the rent is collected, and such a claim shall be made in writing, and under penalty of perjury on forms provided by the city. All claims shall be forwarded to the city when the returns, and collections, are submitted, as required by this subchapter.
(B) Exceptions. Excluded from this subchapter are current, and future, agreements of local lodging establishments with Union Pacific Railroad and/or Corporate Lodging Consultants, Inc., or any other corporate guests that lease rooms for a continuous period of 30 days, or more.
(Prior Code, § 14.02)