3.08.050 Exemptions.
This section is included in your selections.
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.)