§ 23-02-060. Exemptions.

The occupancy tax imposed under the provisions of this article shall not apply:

(a)

If the vendee:

(1)

Has been a permanent resident of the taxable premises for a period of at least thirty (30) consecutive days; or

(2)

Enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty (30) consecutive days.

(b)

If the rent paid by a vendee is less than two dollars ($2.00) a day.

(c)

To lodging accommodations at institutions of the federal government, the state or any political subdivision thereof.

(d)

To lodging accommodations at religious, charitable, educational or philanthropic institutions, including without limitation such accommodations at summer camps operated by such institutions.

(e)

To clinics, hospitals or other medical facilities.

(f)

To privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; or

(g)

If the taxable premises does not have at least three (3) rooms or three (3) other units of accommodations for lodging.

(Code 1960, § 5-17-5)