§ 5.50.030. Exemptions.

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 herein provided;

B.

Any federal or state of California officer or employee when on official 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.

Any hotel charging less than five dollars per room, per night.

No exemption shall be 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. 1118 § 1 (part), 1995)