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A. 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 City to impose the tax herein provided;

2. Any officer or employee of government who is exempt by express provision of federal international treaty;

3. Any customer of a bed and breakfast establishment as defined in Section 23F.04.010, which is located in a residential zoning district, has been in consistent operation as of January 1, 2003, and the continued operation of which is permitted under Chapter 23C.06.

B. No exemption shall be granted except upon a claim therefore made under penalty of perjury upon a form and in the manner prescribed by the tax administrator. (Ord. 6774-NS § 1, 2003: Ord. 5963-NS § 1, 1989: Ord. 4115-NS (part), 1965: Ord. 4077-NS § 4, 1965)