No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing power of the Municipality under the Constitution or laws of Ohio or the United States;
(b) Upon rents paid by the State of Ohio or any of its political subdivisions;
(c) Upon food or beverage served in a room subject to the tax herein levied.
(Ord. 35-1970. Passed 8-12-70.)