(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 the State of Ohio or the United States;
(2) Upon rents paid by the State of Ohio or any of its political subdivisions;
(3) Upon rents of two dollars ($2.00) a day or less.
(b) No exemption claimed under subsections (a)(1) 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 or satisfactory to the Tax Commissioner. All claims of exemption under subsection (a)(3) hereof shall be made in the manner prescribed by or satisfactory to the Tax Commissioner.
(Ord. 86-89. Passed 9-11-86.)