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. No. 461, Section 3, 5/9/07.]