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If a company rents a room for 30 consecutive days or more and different employees occupy it during that period, is the company exempt from TOT?

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If a company rents a room for 30 consecutive days or more and different employees occupy it during that period, is the company exempt from TOT?

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Yes. It is not necessary that the same transient occupy the room for 30 consecutive days or more. A company may rent the room and have different employees occupy it during the 30 consecutive day period.

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