(A) Exceptions. No tax is to be imposed on rent for lodging paid by any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
(B) Exemptions. An exemption is granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption is to be granted except upon a claim therefore made at the time the rent is collected and such a claim must be made in writing and under penalty of perjury on forms provided by the city. All such claims must be forwarded to the city when the returns and collections are submitted as required by this subchapter.
('72 Code, § 285:15) (Ord. 1986-536(A), passed 7-28-86)