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(a) There shall be exempt from the lodgers’ tax imposed under this Article the following:

(1) Room rentals or accommodations for a period of twenty-nine (29) days or less or sales to the United States government and all departments and institutions thereof, the State of Colorado and the departments, institutions and political subdivision thereof, and the Town of Telluride; but only in the exercise of their governmental functions and only when rentals and purchases are supported by official government purchase orders or other official documentation, and paid for by draft or warrant drawn on the government’s account directly to the Vendor.

(2) Room rentals or accommodations for a period of twenty-nine (29) days or less or sales to charitable organizations duly established and recognized under state or federal law, but only to the extent any such rental or sale is transacted in the conduct of the organization’s regular charitable functions and activities and is paid for directly by the organization without reimbursement therefor.

(3) All room rentals or accommodations for a period of twenty-nine (29) days or less which the Town is prohibited from taxing under the Constitution or laws of the United States or the State of Colorado.

(b) The burden of proving that any rental, sale or other transaction is exempt from the lodgers’ tax imposed under this Article shall be on the person asserting such exemption under such reasonable requirements of proof as the Finance Director may prescribe. (Ord. 1540 §1 (Exh. A), 2021)