§ 4.08.050. Exemptions.

No combined transient lodging tax shall be imposed under the provisions of this chapter upon:

(a)

Rent received for an apartment, licensed as an apartment house under Section 6.12.090 of this code, wherein the renter has entered into a written lease with a rental period greater than thirty days. However, in the absence of a written lease with a rental period greater than thirty days, rent received for apartments rented for thirty days or less shall be subject to the combined transient lodging tax.

(b)

Rent received from permanent residents.

(c)

Rent paid directly by the following exempt organizations: United States, State of Nevada, federally chartered credit unions, and the American Red Cross. This exemption does not extend to rent paid by an individual who receives a cash advance from, or is to be later reimbursed by, the exempt organization.

(d)

Rent paid by foreign diplomats properly registered with the United States State Department.

(e)

Complimentary rooms wherein there is no rent paid to the operator in conjunction with the occupancy.

(f)

The cost of or rent paid for a room in a transient lodging establishment that is not used for sleeping, such as a meeting room.

(Ord. 3656 § 13, 2008: Ord. 2303 § 2 (part), 1999)