A. No tax shall be imposed upon:
1. Any person as to whom or any occupancy as to which it is beyond the power of the town to impose the tax herein provided;
2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
B. No exemptions shall be granted except upon a written claim therefore made at the time the rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. Federal, state and local officers and employees are not exempt. (Ord. 94, 8-20-1998)