Arcadia Municipal Code Div. 3 Exemptions

The tax enacted by this Part shall not be imposed upon any person or agency defined in the following subsections.

(Ord. No. 2292-D, § 1, 4-10-12)

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.

(Ord. No. 2292-D, § 1, 4-10-12)

Any federal or State of California officer or employee when occupying a room while on official government business. For purposes of this section, students, non-employee supporters and volunteers of California public universities and colleges shall not be deemed to be officers or employees of the State of California.

(Ord. No. 2292-D, § 1, 4-10-12)

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

(Ord. No. 2292-D, § 1, 4-10-12)

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 Administrator. Any federal or State of California officer or employee when on official government business claiming such an exemption shall provide to the operator as conclusive evidence that his or her occupancy is for the official business of his or her employer:

(1) Travel orders from his or her government employer; or a government warrant issued by his or her employer to pay for the occupancy; or a government credit card issued by his or her employer to pay for the occupancy; and

(2) Proof of his or her governmental employment as an employee or officer as described in paragraph (1) of this subsection (b), and proof, consistent with these provisions, that his or her occupancy is for the official business of his or her governmental employer. It shall be the duty of an operator to keep and maintain for a period of three (3) years written documentation in support of each exemption granted under this Division 3.

(Ord. No. 2292-D, § 1, 4-10-12)