(A) Occupants that have entered into a rental agreement prior to May 1, 2020, and that have pre-paid their rental fees and accounts under said pre-existing agreement, are exempt from the tax through the end of such pre-paid period paid and received by the owner prior to May 1, 2020. However, any new rental agreement, or renewal of an aforementioned pre-existing rental agreement after May 1, 2020, shall be subject to tax. If a rental agreement had been entered into between an owner and an occupant before May 1, 2020, but had not been pre-paid by the aforementioned effective date, the rental payments received after May 1, 2020 shall be subject to the tax. Agreements eligible for this exemption shall be reported and affirmed in the manner and format prescribed by the Village Treasurer.
(B) Occupants that are a governmental body or non-profit organizations as defined under Internal Revenue Service Code (section 501 et seq.), including but not limited to bona fide religious, charitable, labor, business, fraternal, educational or veterans' organizations that operate without profit to their members.
(C) Owners that are a governmental body or non-profit as provided under division (B) of this section are exempt from collecting and remitting the tax, provided that the storage facility is both owned and operated by said owner. If the storage facility is operated by a third party, whether under a lease or other contractual arrangement, or held in any other manner whatsoever, it is not exempt from this tax.
(Ord. 2020-O-014, passed 3-3-20)