§ 3-38-16 — Exemptions

The occupancy tax shall not apply: A. if a vendee: (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or (2) enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; B. if the rent paid by a vendee is less than two dollars ($2.00) a day; C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof; D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions; E. to clinics, hospitals or other medical facilities; or F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill.

Legislative History

1953 Comp., § 14-37-17, enacted by Laws 1969, ch. 199, § 4; 2000, ch. 37, §