(A) No tax shall be imposed on rent paid by a lodger at any hotel, motel or rooming house where 50% or more of the rent received from all lodgers is for lodging furnished for a continuous period of 30 days or more to the same lodger(s).
(B) No tax shall be imposed on rent for lodging paid by any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
(C) An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption shall be granted except upon a claim therefore made at the time the rent is collected and such a claim shall be made in writing and under penalty of perjury on forms provided by the city. All such claims shall be forwarded to the city when the returns and collections are submitted as required by this chapter.
(Ord. 796, passed 11-8-93)