§ 3.24.040. Exemptions.

Latest version.

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 provided for in this chapter;

B.

Any federal and state officer or employee when on official business; or

C.

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

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

(Prior code § 3-3.304)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');