(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States;
(2) Upon rents paid by the State or any of its political subdivisions;
(3) Upon rents of five dollars ($5.00) a day or less.
(b) No exemption claimed under subsections (a)(l) or (2) hereof shall be granted except upon a claim therefor made at the time rent is collected and, under penalty of perjury, upon a form prescribed by the Director. All claims of exemption under subsection (a)(3) hereof shall be made in the manner prescribed by the Director.
(Ord. 10-93. Passed 1-19-93.)