§ 3.08.040. Exemptions.  


Latest version.
  • 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)