67.1020. Disaster relief services, nongovernmental agencies exempt from tax, when. — Nongovernmental agencies congressionally mandated to provide disaster relief services shall be exempt from paying a transient guest tax imposed under this chapter and chapters 66, 92, and 94. No such tax shall be imposed on any person where payment is being made by such an agency.
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(L. 2013 S.B. 23)
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