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 the City to impose the tax herein provided;
2. Any federal or State of California officer or employee when on official business;
3. 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 Tax Administrator.
('65 Code, § 18-6) (Ord. No. CS-489 § 4)