3-1-304: EXEMPTIONS:
No tax shall be imposed upon any person or any occupancy which is beyond the jurisdiction of the city to impose a tax pursuant to this article. Any exemption under this section shall require an exemption claim, on the form designated by the director of finance administration, signed by the operator under penalty of perjury and filed with the city. If the claim is legally justified, the director of finance administration shall approve the claim for exemption. (1962 Code § 8-3)