195.03 EXEMPTIONS.
   (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 Ohio or the United States;
      (2)   Upon rents paid by the State of Ohio, or any of its political subdivisions;
      (3)   Upon rents of five dollars ($5.00) a day or less.
   (b)   No exemption claimed under subsections (a)(1) or (2) hereof 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 Auditor. All claims of exemption under subsection (a)(3) hereof shall be made in the manner prescribed by the Auditor.
(Ord. 22-88. Passed 5-3-88.)