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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 including, but not limited to, occupancies for a period of more than thirty (30) days, occupancy by the owner of a timeshare estate in a room or rooms in a timeshare project (as defined by Section 11003.5 of the Business and Professions Code), or the owner of a membership camping contract (as that term is defined by Section 1812.300 of the Civil Code) in a camping site at a campground, or the guest of the owner, to occupy the room, rooms, camping site, or other real property in which the owner retains that interest, or occupancy in a campsite in a unit of the state park system.

b. Amtrak employees pursuant to 45 U.S.C. Section 546b.

c. Any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty.

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. #4, S4; Ord. #35-92; Ord. #85-98, SS1, 2)