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No tax imposed under this chapter shall be imposed upon:

A. Any occupant for more than thirty (30) successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient);

B. Any occupant whose rent is of a value less than two dollars ($2.00) per day;

C. Any person who rents a private home, vacation cabin, or like facility from any owner who rents such facilities incidentally to his own use thereof. (Ord. 9-1975 § 5, 1975.)