No tax shall be imposed hereunder:
On the rent for any occupancy or parking space in parking stations wherein the rent for such occupancy is paid by the deposit of a coin or coins in a parking meter owned or operated by the City and County and located adjacent to said parking space;
On the rent for any occupancy of parking space in parking stations which are a part of residential or hotel premises, provided the occupant of said parking space is a resident or a registered guest of said premises;
On the rent for any occupancy of parking space by registered hotel guests in parking stations not located on the hotel premises if no charge is made to the registered guest or if such charge is added to the room bill of the registered guest and paid by him to the hotel, provided that proper records are maintained by both the hotel and the operator which accurately reflect such exemption parking activity;
On the rent for any occupancy of parking space in parking stations where:
The motor vehicle occupying said parking space is owned by an individual person who is on active duty in some branch of the United States military service; and
The motor vehicle is stored for not less than 75 days; provided that the operator submits, at the time the return required by this ordinance is due, a declaration under penalty of perjury, a form to be furnished by the Tax Collector, verifying the facts necessary for this exemption.
(Amended by Ord. 296-72, App. 10/13/72; Ord. 20-98, App. 1/16/98)