4.24.040 Exemptions.
This section is included in your selections.
The following persons are exempt from the tax imposed in this chapter:
A. Any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax herein provided;
B. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
No exemption shall be granted except under a claim therefor made at the time rent is collected and under penalty of perjury under a form prescribed by the tax administrator. (Ord. 1001 NCS §2; Ord. 781 NCS §1; prior code §23.16.)