Sec. 34.16. - Persons deemed exempt from tax.

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 federal or state officer or employee when on official business.

(c)

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 administrator.

(Ord. No. 65-9, § 4)

city.

Any person subject to the transient occupancy tax under this section shall be entitled to a credit against the payment of such taxes due in the amount of any transient occupancy taxes due from that person to the community development commission of the city (the "commission") pursuant to that certain ordinance of the commission adopted concurrently with the ordinance of the council adding this section 34.16.1., which affects any person occupying a room or rooms in any hotel within that portion of the Downtown Redevelopment Project Area bounded on the south by Harbor Parking Lot 1, on the west by the railroad right-of-way, on the north by Carmelo and Monterey drives, and on the east by Riverside Drive, and more particularly described as the "site" in such concurrent ordinance of the commission. The tax administrator shall sign all documents and take all actions necessary and appropriate to administer the tax on behalf of the commission in accordance with all of the rights, duties, remedies, terms and conditions of the ordinance, as it may be amended from time to time consistent with state law, which shall apply in like manner to the commission tax as to the city tax, including without limitation the allocation and deposit of the tax attributable to the commission into a special fund of the commission to be used as authorized by law.

(Ord. No. 99-15, § 3, 7-21-99)