§ 3.08.040. 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 town to impose the tax herein provided;
(2)
Any federal or state 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.
(Ord. 435 § 4, 1964)