Section 5-13-5 - Exemptions.

5-13-5. Exemptions.

The convention center fee shall not apply:

A.     if a vendee:

(1)     has been a permanent resident of the lodging facility for a period of at least fifteen consecutive days; or

(2)     enters into or has entered into a written agreement for a room at a lodging facility for a period of at least fifteen consecutive days;

B.     if the local governmental entity by ordinance exempts lodging facilities whose maximum daily room charge is less than the amount stated in the ordinance;

C.     to rooms at institutions of the federal government, the state or any political subdivision thereof;

D.     to rooms at religious, charitable, educational or philanthropic institutions or other nonprofit organizations, including rooms 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 vendor does not offer at least three rooms at its lodging facility.  The convention center fee shall be imposed on the lodging facilities of a vendor that owns three or more lodging facilities within local governmental entities that have imposed a convention center fee, regardless of the number of rooms available for occupancy.