No tax may be imposed upon.
(a) Any occupant for more than 30 successive calendar days;
(b) Any person who pays for lodging on a monthly basis, irrespective of the number of days in the month;
(c) Any occupant whose rent is of a value less than $2.00 per day;
(d) Any person who rents all or a portion of a private home, vacation cabin or like facility from any owner who rents out the facility incidentally to the owner’s own use thereof, and who does not rent out the facility on a regular or continuous basis.
(e) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people.
(f) Any occupant whose rent is paid by a local agency, either directly or through a voucher, in response to a local disaster or declared emergency.