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A Certificate of Occupancy (CO) is granted once ALL conditions of the building permit have been satisfied. This. includes, but is not limited to, finalization of all permits and inspectio ns (Fire, Site, Civil, Building, Electrical, Mechanical, Plumbing).
Otherwise, a permanent resident is exempt on the 31st consecutive day of the stay and is not entitled to a tax refund on the ï¬rst 30 days. Any interruption in the residentâs right to occupy a room voids the exemption. A permanent resident is exempt from state and local hotel tax. further understand that it is a criminal offense to issue an exemption certiï¬cate to a hotel that I know will be used in a manner that does not qualify for the exemptions found in the hotel occupancy tax and other laws. The offense may range from a Class C misdemeanor to a felony of the second degree.