3.06.040 Exemption from the transient room tax.
Pursuant to U.C.A. Section 59-12-352(1)(b), the transient room tax shall be imposed on rents relating to the Olympic Winter Games of 2002 paid to or by an organization exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code, unless the rents are,
1. Paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games of 2002;
2. Exclusively used by:
a. an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the Olympic Winter Games of 2002, or
b. a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter Games of 2002; and
3. For which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002 does not receive reimbursement. (Ord. 99-15, adopted, 2000)