(A) No tax shall be imposed under this chapter upon rents not within the taxing power of the city under the constitution or federal or state laws upon rents paid by the state or any of its political subdivisions.
(B) No exemption claimed under division (A) 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 tax administrator. All claims of exemption shall be made in the manner prescribed by the tax administrator.
(1980 Code, § 101.04) (Ord. 3606, passed 5-19-1980) Penalty, see § 101.99