3.12.040 Exemptions.
This section is included in your selections.
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 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 Collector. (Ord. 1030 § 2(3), 2018; Ord. 330 § 4, 1966)