§ 64-4.404. Imposition - Exemptions.

No tax shall be imposed upon:

(1)

Any person as to whom, or any occupancy as to which, it is beyond the power of the county to impose the tax herein provided;

(2)

Any federal or state of California officer or employee when on official business;

(3)

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 upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator.

(Ords. 1891: prior code § 2530.3).