1. Rental of rooms in facilities of a nonprofit, charitable organization when the occupancy is provided as part of a charitable event or function. An entity is not a charitable organization if the charitable benefits are provided primarily to members or on a basis more beneficial to members than to nonmembers. A charitable, nonprofit organization must be registered as a 501(c)(3) organization under the Internal Revenue Code and none of its income from any use of its transient lodging rooms may be unrelated taxable business income;

2. Patient occupancies of hospital or other rooms when the occupancy is required by the health care provider and the room is held, controlled and operated by the health care provider for patient treatment and recovery;

3. Student occupancies of dormitory or other student housing owned and operated by an educational institution accredited or licensed by the state when the student is registered in a regular course of classes that leads to a degree, a license or qualification to obtain a license or to take a test for a license and the classes are being taken and attended on substantially a full-time basis;

4. Occupancies exclusively by one (1) or more individuals specifically named in a written agreement for an occupancy for a period of forty-two (42) or more continuous days where the rent for the initial period is paid in advance and is paid not less frequently than monthly in advance thereafter. This exemption does not include rooms rented by an employer or other persons for use by different individuals over the period of the agreement, nor does it include an occupancy that met the requirement of the first (1st) sentence but that is terminated before the end of the initial forty-two- (42-) day period and the occupant or the person who paid for the room is refunded any part of the prepaid rent for the part of the occupancy period that follows the termination.