No tax imposed under this subchapter shall be imposed upon:
(A) Any occupant for more than 27 successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient);
(B) Any occupant whose rent is of a value less than an amount that shall be determined by the City Council per day;
(C) Any person who rents a private home, vacation cabin, or like facility from any owner who rents such facilities incidentally to his or her own use thereof; and
(D) Any occupant whose rent is paid for hospital room or to a medical clinic, convalescent home, or home for aged people.
(Ord. 378, passed 10-10-1994)