Skip to main content
This section is included in your selections.

No tax shall be imposed upon:

(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax herein provided;

(b) Any Federal or State of California officer or employee when on official business; or,

(c) Any officer or employee of a foreign government who is exempt by reason of express provisions of Federal law or international treaty.

No exemption shall be granted except upon a claim therefor made at the time rent is collected and, under penalty of perjury, upon a form prescribed by the Tax Administrator. (Ord. 1158, § 4, 8/23/1977)