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The following transactions shall be exempt from the tax imposed by this Article:

(1) Lodging or accommodations provided to representatives of the United States, the State of Colorado, any departments and institutions and the political subdivisions of any state in their governmental capacities only;

(2) Lodging or accommodations provided to those charitable, religious and eleemosynary organizations that have received from the Internal Revenue Service status under Section 501(c)(3) of the Internal Revenue Code as a tax-exempt organization, while in the conduct of their regular charitable, religious or eleemosynary functions and activities; and

(3) Lodging or accommodations provided to a person who is a permanent resident of a hotel, motel, apartment hotel, lodging house, motor hotel, guest house or other similar business pursuant to a written agreement for a period of at least one (1) month or thirty (30) consecutive days. (Ord. 1232 §1, 2016)