4.14.040 Operators exempt from the tax.
A. The following operators are exempt from the tax.
1. State and federal agencies that are exempt from the tax as a matter of state or federal law;
2. Political subdivisions of the state or the United States that are exempt from the tax by statute or constitution;
3. Persons that are chartered, incorporated or organized pursuant to state or federal statutes that are exempt from the payment of the tax by statute or constitution.
B. A person who rents or leases a transient lodging facility from an owner or operator who is exempt under subsections (A)(1), (2) or (3) of this section or enters into a management agreement for the transient lodging facility of such an exempt owner or operator under which the lessee or the manager receives compensation dependent in any way upon the occupancy or income from the facility is not an exempt operator.
C. A person whose status entitled them to exempt status under this section shall immediately notify the city of any change in that status. An operator whose operations become taxable because of a loss of exempt status shall pay the tax based on the receipts from or allocable to occupancies that occurred after the loss of the status or condition upon which the tax exemption was based. [Ord. 97-22 § 2.]