(A) No tax shall be imposed under this subchapter:
(1) Upon rents not within the taxing power of the village under the Constitution or laws of the state or the United States;
(2) Upon rents paid by the employees of the federal government;
(3) Upon rents to transient guests staying 30 days or longer in the same room; and
(4) Upon rents of $5 a day or less.
(B) No exemption claimed under divisions (A)(1) or (A)(2) above shall be granted except upon a claim therefore made at the time rent is collected, and, under penalty of perjury, upon a form prescribed by the Director. All claims of exemption under division (A)(3) above shall be made in the manner prescribed by the Director.
(Ord. 2547, passed 8-15-2013)