5.20.040 Exemptions.
A. No tax shall be imposed upon the following transients:
1. Any person, or upon the privilege of any occupancy, if it is beyond the power of the county to impose the tax provided in this chapter;
2. Any officer or employee of a foreign government who is exempt by reason or express provision of federal law or international treaty.
B. No exemption of transients shall be granted except upon a claim for exemption made at the time rent is collected, and under penalty of perjury, upon a form prescribed by the Tax Collector.
C. No occupancy of the following classifications of lodgings shall be subject to the tax:
1. An “organized camp” as defined in Cal. Health & Safety Code § 18897.
2. Housing operated by or used exclusively for religious, charitable or educational purposes by any organization which has obtained exemption from property taxes under the laws of California for the period the tax would otherwise be imposed.
3. Any campsite in a unit of the state park system. (Ord. 967, eff. 8/17/05; Ord. 786, eff. 6/20/92; Ord. 383, eff. 1/20/72; Ord. 377, eff. 10/7/71)