(1) All sales to any natural person who is, in fact, a resident of, and who enters into or has entered into, a written agreement for occupancy of a room or rooms, or other accommodations in any hotel, apartment hotel, lodging house, motor hotel, guest house, bed and breakfast residence, guest ranch, mobile home, auto camp, trailer court, or trailer park in the city for a period of at least 30 consecutive days.

(2) All sales to the United States Government, and to the state, their departments or institutions and the political subdivisions thereof, including the city and its departments, in their governmental capacities only.

(3) All sales to, charitable organizations, as defined in section 130-31, in the conduct of their regular charitable functions and activities. (Code 1979, § 36-129; Ord. No. 2021-07, § 1, 3-8-2021)