No excise tax shall be imposed under this chapter upon the following:
(a) Rents not within the taxing power of the City under the constitution or laws of Ohio or the United States;
(b) Rents paid by the State or any of its political subdivisions;
(c) Rents paid for the use or possession or right to use or possess any room or suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
If the transaction is claimed to be exempt under subsections (a) or (b) hereof, the transient guest shall furnish to the vendor, and the vendor shall obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(Ord. 114-2006. Passed 11-13-06.)