CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23.50. 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
(b) Any officer or employee of a foreign government who is
exempt by reasons of express provision of federal law or international
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. 680, § 1; Ord. No. 669, §