No tax shall be imposed upon:
A. Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided in this chapter;
B. Any officer or employee of the United States Government or the state of California for lodging obtained by that officer or employee in the discharge of official government business;
C. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;
D. Room rental paid to any hospital, medical clinic, convalescent home, foster home or home for aged people; or to any asylum, jail, prison or other facility in which human beings are detained and housed under legal restraint; or to housing operated or used exclusively for religious, charitable or educational purposes by any organization having qualifications for exemption from property taxes under the laws of California;
No exemption is granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. (Ord. 189 § 1, 1999: Ord. 12 § 4, 1989)