§ 3.08.040. Exemptions.

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 county 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.

(3)

Employees of Federal Credit Unions while on official credit union business. This exemption shall apply only to those credit unions organized and operating under the Federal Credit Union Act.

(4)

Any person for whom emergency housing is provided pursuant to a voucher issued by a non-profit tax exempt agency or organization during times of natural disaster or calamity.

(5)

Complimentary rooms provided for purposes of advertising or public relations, provided that no non-cash consideration is given to the operator for use of the rooms.

(6)

The non-room portion of a package plan, if the non-room portion of the package plan is separately listed in detail on the receipt. Failure to separately list the non-room portion of the package plan, including any sales or use tax paid, may result in additional tax, penalties, and interest being due.

No exemption shall be granted unless the transient occupancy tax exemption form is completed at the time rent is collected and executed under penalty of perjury upon a form prescribed by the tax administrator.

(Ord. No. 3232, § 1, 10-16-12)