(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of city to impose the tax herein provided;
(2) Any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
(B) No exemption 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 City Finance Director.
(`78 Code, § 3.34.040.) (Ord. 1128 § 4, 1968.)