No tax imposed under this subchapter shall be imposed upon:
(A) Any occupant for more than 30 successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in the month, shall not be deemed a transient);
(B) Any occupant whose rent is of a value less than $2 per day; and
(C) Any occupant whose rent is paid for hospital room or to a medical clinic, convalescent home and/or home for aged people, or to a public institution owned and operated by a unit of government.
(Prior Code, § 35.019) (Ord. 893, passed 5-23-1977)