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ATTY/ORD.0007/CC ORD ADOPT AMENDMENTS TO THE MUNICIPAL CODE – EXHIBIT A REV: 07-08-26 MI Page 15 of 19 Sec. 32.76. PERSONS DEEMED EXEMPT FROM TAX: No tax shall be imposed upon: A. Any person as to whom, or any occupancy as to which it is beyond the power of the City to impose the tax herein provided; B. Any Federal or State of California officer or employee when on official business; C. Any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty. D. No exemption shall be granted except upon a claim therefor made at the time rent is collected under penalty of perjury upon a form prescribed by the Tax Administrator. Sec. 32.77. COLLECTION; ADVERTISING THAT PAYMENT OF TAX NOT REQUIRED PROHIBITED: Each operator shall collect the tax imposed by this Article to the same extent and at the time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner, hereinafter provided. Sec. 32.78. TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE: Within thirty (30) days after the effective date of this Article, or with thirty (30) days after commencing business, whichever is later each operator of any hotel renting occupancy to transients shall register said hotel with the tax administrator and obtain from him a “Transient Occupancy Registration Certificate” to be at all times posted in a conspicuous place on the premises. Said certificate shall, among other things, state the following: A. The name of the operator; B. The address of the hotel; C. The date upon which the certificate was issued; D. “This Transient Occupancy Registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this City. This certificate does not constitute a permit.” There shall be no fee for such certificate. Sec. 32.79. REPORTS AND REMITTANCES: Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Administrator, make