§ 3.32.040. Exemptions.  


Latest version.
  • A.

    No TOT shall be imposed upon:

    1.

    Any person for whom emergency housing is provided pursuant to a voucher issued by a non-profit, tax exempt agency or organization;

    2.

    The owner of a timeshare estate, or guest of the owner, occupying a room or rooms in the timeshare project, as defined in Business and Professions Code Section 11212;

    3.

    Any campsites or recreational vehicle spaces on state lands;

    4.

    Any lands owned or operated by the Napa County Regional Park and Open Space District.

    B.

    Federal, state, foreign or local governmental officers or employees shall be granted exemption while on official business. The exemption shall not be approved unless the person requesting the exemption shows satisfactory credentials reflecting current performance of official duties (including, but not limited to, a current photo government identification card and evidence the stay is due to official government business).

    1.

    A copy of the credentials of the person requesting exemption shall be attached to each exemption claim.

    2.

    A separate exemption claim must be filed for each occupied room subject to rental for which the exemption is requested.

    C.

    No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator.

(Ord. No. 1415, § 1, 11-8-2016)