City Code Section
- No tax imposed under this Chapter will be imposed upon:
- A. Any occupant for more than 30 successive calendar days (a person who pays for lodging on a calendar month basis, irrespective of the number of days in such a month, will not be deemed a transient);
- B. Any occupant in a hospital room, medical or mental health facility, convalescent home, skilled nursing facility, assisted living facility, foster home, rehabilitation center or a government owned and operated public institution;
- C. Any person housed through an emergency shelter or disaster program where the rent is paid with government assistance funds; or
- D. Any Federal Government employee traveling on official government business, who presents an official Government Exemption Certificate or official travel authorization. An exemption may also be granted for direct bills to a Federal Government department, agency or instrumentality. An exemption may not be granted for rents paid by contractors of the Federal Government, even if the occupancy was for a Federal Government employee on official business, and notwithstanding the fact that such rents may be reimbursed by the Federal Government or paid under the contract with the Federal Government.