§ 114-61. Exemptions.  


Latest version.
  • No tax shall be imposed under this article:

    (1)

    Upon a permanent resident.

    (2)

    Upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, or for one or more such purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

    (3)

    Lodging or accommodations furnished for more than 30 consecutive days.

    (4)

    Lodging or accommodations furnished for a period of one or more days for use by state or local government officials or employees traveling on official business.

(Res. of 2-8-77, § 6; Ord. of 10-24-89, § III; Ord. of 4-25-91, § 2; Code 1977, § 3-15.1-6; Amd. of 2-22-11)