A. Rent paid directly to the operator using a purchase order or other means of direct payment by a federal, state, or local government. Government employees traveling on a reimbursement basis are not exempt from taxation and shall be charged the eight percent tax.

B. Rent paid by a foreign government which is exempt from taxation by law or by treaty on behalf of a guest who is an officer or employee of the foreign government.

C. Rentals by religious and charitable organizations as defined in subsections 501(c)(1), (3), or (4) of the Internal Revenue Code that are rented for the conduct of regular religious or charitable functions and activities and not for the support or maintenance of the general membership or for communal living. Applications for this exemption must include an exemption certificate issued by the Internal Revenue Service.

D. Rent paid by a permanent resident as defined in this chapter.

E. Rent paid directly by an employer for a room to be used or occupied by their employee or employees on a rotating basis for 90 consecutive days or more at the operator’s registered place of business. (Ord. 2019-09 § 2, 2019; Ord. 2010-15 § 2, 2010; Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.035.)