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Title: 3 - Revenue and Finance

Chapter: 08 - Transient Occupancy Tax

Section: 40 - 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. is deleted in accordance with its repeal by the electorate, effective January 1, 2007.

No exemption shall be granted except upon a claim therefore, made at the time the rent is collected, under penalty of perjury upon a form prescribed by the tax administrator.



(Ord. 2008-011, 2008)(Ord. 2006-011 § 2, 2008)(Ord. 65-5 § 4, 1965.)