(a) Hotel room occupancy billed directed to the federal government shall be exempt from the City hotel occupancy tax; however, rooms paid for by a federal government employee for which reimbursement is made shall be subject to such tax.
(b) Hotel room occupancy billed directly to the state or its political subdivisions shall be exempt from such tax; however, rooms paid for by an employee of the state for which reimbursement is made shall be subject to such tax.
(Ord. 5-04. Passed 10-14-04.)