Exemptions.
Riverside Municipal Code § 5.32.030
in effect5.32.030 - Exemptions.
A. No tax shall be imposed upon:
1. 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;
2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
B. No exemptions shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.
(Ord. 6058 § 1, 1993; Ord. 3380 § 3, 1966)
Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT5BU_CH5.32TROCTA_5.32.030EXFetched: 11/1/2026