Sec. 12-12 - Exemptions.

No tax levied by this article shall be imposed upon:

(a)

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;

(b)

Any federal or state officer or federal credit union 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;

(d)

Rooms donated to or paid for by the Red Cross or other charitable organization for the express purpose of providing temporary emergency shelter;

(e)

Complimentary stays where no rent is received;

(f)

The owner of a timeshare estate occupying a room or rooms in a timeshare project, as defined in Business and Professions Code Section 11212 or its successor statute.

(g)

The owner of a membership camping contract as defined in Civil Code Section 1812.300.

No exemption shall be granted except upon a claim therefore made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. No exemption form is required for items (e), (f), or (g).

(Ord. No. 5823, § 2, 1-6-2009.)