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The tax shall not be imposed on:

A. An occupant staying for more than 29 consecutive days.

B. A person who rents a private home, vacation cabin or similar facility from an owner who personally rents the facility incidentally to the owner’s personal use.

C. A government employee traveling on government business. [Ord. 946 § 5, 2018; Ord. 898 § 5, 2015; Ord. 556 § 5.]