The following sales are exempt from the tax imposed by this Chapter:
GOVERNMENTAL AND NON-PROFIT AGENCIES. A hotel-motel room rental made directly to the United States government, the State of Alaska and its political subdivisions, or to the City or any departments, or to a nonprofit, charitable organization as defined in Section 501(c) of the Internal Revenue Code is exempt. This exemption applies only where the room rental is paid by the governmental entity or non-profit organization.
(Ord. No. 2003-05, passed 5-6-03)