Except as may be otherwise provided by law, there shall be no exemption from the imposition of this tax for federal, state or local officers and employees traveling on official business; provided further, that this tax shall not be imposed for any accommodations where the rental thereof is at the rate of $5.00 a day or less. (Ord. 1804 § 1, 1978; Ord. 1471 § 1, 1973; Ord. 1339 § 1; Ord. 986 § 1; prior code § 7.304).