13220 Ordinance Enactment Considerations: Special Exemptions

13220. GENERAL INFORMATION 
Ordinances may allow for special exemptions beyond those prescribed by the Revenue and Taxation Code (M-13100). A standard exemption form designed and provided by the county must be used to require the person claiming exemption to provide the basis of the exemption, identification, and signature. A copy of the form is submitted with the hotel's report and remittance of TOT and/or the operator may be required to retain the exemption form on file for audit review. These requirements should be part of the ordinance. Following is a list of common exemptions. Each ordinance should define those that apply to the specific county.

 

1) Federal or State of California officers or employees on official business;

2) Officers or employees of a foreign government who are exempt by reason of express provision of federal law or international treaty; 

3) Low daily rentals - For example, if rent is minimal, say $5/day, the ordinance can be written to exempt a specific daily dollar amount; and

4) Any other situation beyond the county’s ability or desire to tax (e.g., permanent residents, nonprofit organizations, etc.).