The following transactions shall be exempt from the tax imposed by this subchapter:
(A) Lodging provided by the United States, the state, its departments and institutions and the political subdivisions of the state;
(B) Lodging provided by those charitable, religious and eleemosynary organizations that have received and hold from the Internal Revenue Service status under I.R.C. § 501(c)(3) as a tax exempt organization, while in the conduct of their regular charitable, religious or eleemosynary functions and activities; and
(C) Lodging provided to a person who is a permanent resident of a hotel, motel, apartment hotel, lodging house, motor hotel, bed and breakfast, guesthouse, guest ranch, mobile home, cabin or other similar business pursuant to a written agreement for a period of at least one month or 30 consecutive days.
(Ord. 09-2017, passed 7-26-2017)