The tax imposed by this chapter shall not be collected from the following:
(A) The United States of America or any agency thereof, provided the hotel room occupancy is billed directly to the United States of America or its agency; or
(B) The state or any political subdivision thereof, provided the hotel room occupancy is billed directly to the state or the political subdivision.
(Ord. 05-003, passed 6-27-2005; Ord. 16-002, passed 5-23-2016)