Therefore, there is no exemption from the tax under the doctrine of intergovernmental tax immunity. On room rental paid to any hospital, medical clinic, nursing home, convalescent home or home for aged people. On rooms, lodgings or accomodations supplied to a guest for a period of 90 continuous days or more. After a transient has occupied a room or received other accomodations for 90 continuous days or more, the business furnishing the room other accomodations may refund the tax actually collected from the person. In filing a subsequent return with the city, the business may deduct from gross sales, in the place provided, the amount of the charges for which the tax was refunded.
Documentation is required to substantiate any exemptions claimed on the monthly report.
Every person receiving any payment for room rental shall complete and sign a monthly remittance form indicating the total amount of room rental charges collected, the tax required to be collected and any exemptions. Documentation of any exemptions must be attached to the monthly report. The monthly report along with the tax remittance must be received by the Office of the City Treasurer by the 20th of the month for taxes collected in the preceding month. The seller may use the mail, but the responsibility for late delivery rests with the seller. If the payment due date falls on a weekend or a government holiday, the next business day shall become the due date.