§ 3.64.040. Exemptions.

Latest version.

No tax shall be imposed under this Chapter 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 provided in this Chapter;

B.

Any federal or State of California officer or employee when on official government business, including employees of federal credit unions, and who provides proof that he or she is on official federal, State or federal credit union business;

Provided, however, that no exemption shall be granted under Subsections A or B of this Section except upon claim therefor made at the time rent is collected and under penalty of perjury, upon a form prescribed by the City business license section.

It shall be the duty of the operator to keep and maintain a written documentation in support of each exemption claimed for a period of five (5) years.

(ORD-05-0010 § 12, 2005: prior code § 2451.1)

                    
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