111.06 Exemptions.
No tax imposed by this chapter shall be applied to:
(A) Any occupant for more than 30 successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient);
(B) Any occupant whose rent is of value less than $2 per day;
(C) Any occupant whose rent is paid for hospital room or to a medical clinic, convalescent or home for the aged people, or to a public institution owned and operated by a unit of government; and
(D) Any churches, synagogues or non-profit tax exempt charitable organizations in furtherance of its charitable or religious purposes where such use, within the meaning of this chapter, is not operated as a for-profit venture. (Ord. 2013-02, passed 09/9/2013)