(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 United States or of the State;
(2) Upon rents paid by the State, or any of its political subdivisions;
(3) Upon rents of five dollars ($5.00) a day, or less.
(b) No exemption claimed under divisions (a)(1) or (2) of this section 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 Treasurer. All claims of exemption under division (a)(3) of this section shall be made in the manner prescribed by the Treasurer.
(Ord. 60-93. Passed 8-17-93.)