§ 19-244. Transactions exempt from tax.

The following lodging transactions shall be exempt from taxation under this article:

(1)

All lodging services provided to the United States government and to the State of Colorado, its departments and institutions and the political subdivisions thereof in their governmental capacities only, including the city and any department thereof.

(2)

All lodging services provided to religious and exempt organizations, as defined under section 501(c)(3) of the Internal Revenue Code of 1986, as amended (or the corresponding provision of any future United States Internal Revenue Law), in the conduct of their regular religious and exempt organization functions and activities only. Exempt organizations shall provide to the lodging provider written proof that they have current 501(c)(3) status at the time that the lodging is provided. The lodging provider shall maintain a copy of said 501(c)(3) status for a period of one (1) year after said lodging is provided.

(3)

All lodging services provided to persons whom the city is prohibited from taxing under the Constitution, laws of the United States, the state, or the City's Charter.

(4)

All lodging services provided to any person for a period of at least thirty (30) consecutive days.

(Ord. No. 14-2011, 12-27-11)