§ 3-2-143. Exceptions.

Latest version.

No tax shall be payable hereunder in any of the following instances:
(1)

on room rental paid directly by the federal, state or city government;

(2)

on room rental paid to any hospital, medical clinic, convalescent home or home for aged people; and

(3)

on room rental paid by any person enrolled in and attending full time a school, college or university within the corporate limits of the city. (Code 1963, Sec. 36-63; Ord. No. 4487, 6/16/07, Sec. 1)

                    
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