(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.
(b) No exemptions claimed under 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 Director of Finance. Any claims of exemption hereunder shall be made in the manner prescribed by the Director of Finance.
(Ord. 12-07. Passed 9-17-07.)