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No tax shall be imposed upon:

A. Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided;

B. Any occupant whose rent is of a value of $15.00 or less per day. This amount will be adjusted on July 1 of each year based on the change in the Portland Consumer Price Index.

C. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law of international treaty.

D. The amount attributable to one full breakfast per day for a transient at a Bed and Breakfast establishment. However, in no case shall the exemption exceed the greater of 10% of the total amount charged per transient or $10.00 per day. This amount shall be adjusted on July 1 of each year based on the change in the Portland Consumer Price Index.

E. Any room donated to a nonprofit organization claiming exemption under IRS code 501.

F. Any room rented by the Ashland Interfaith Care Community, or such other organization specifically recognized by the City Council for providing services to the homeless, for occupancy by a homeless person or persons.

G. Any hostel, as defined in AMC 18.08.315.

H. Any home occasionally exchanged with a home outside the City without payment of rent.

No exemption shall be granted except upon written claim therefore made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator. (Ord. 3089, amended, 10/01/2013; Ord. 2745, amended, 1994; Ord. 2692, amended, 1992; Ord. 2632, amended, 1991; Ord. 2216, amended, 1982; Ord. 1907, amended, 1977)

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