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.
History: Laws 2003, ch. 87, § 5; 2004, ch. 98, § 1.
ANNOTATIONSThe 2004 amendment, effective May 19, 2004, amended Subsection A to change "thirty" to "fifteen" in both paragraphs; amended Subsection B to delete "consideration paid by a vendee is less than two dollars ($2.00) a day" and inserted in its place "local governmental entity by ordinance exempts lodging facilities whose maximum daily room charge is less than the amount stated in the ordinance"; and amended Subsection D to add "or other nonprofit organizations".