What are the exceptions for paying TOT?
The guest is not considered a transient: • If there is an agreement in writing between the operator and the occupant providing for a longer than thirty day period of occupancy. • If there is no written agreement, the occupant is no longer considered a transient once a consecutive thirty day period of stay has been completed, Other specific exemptions: • Any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax. • Any federal or state officer or employee when on official business. • Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
