§ 24-83. Exemptions.

(a)

This article does not apply to any person as to whom, or to any occupancy as to which, it is beyond the power of the board to impose the tax. This article does not apply to any person not licensed by or required to be licensed by the county for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin or any other place in which rooms, lodging or accommodations are regularly furnished for value.

(b)

No tax shall be imposed under this article upon any of the following:

(1)

Rooms, lodgings, or accommodations furnished for a period of more than ten (10) consecutive days or for use as meeting rooms.

(2)

Rooms, lodgings, or accommodations furnished for a period of one (1) or more days for use by state or local government officials or employees when traveling on official business.

(Code 1976, §§ 3-2006, 3-2014)