(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 the State or the United States; or
(2) Upon rents paid by the City or any of its political subdivisions; or
(3) From any operator as trustee certified as a Section 501(c)(3) organization by the Internal Revenue Service, and whose transient guest occupies a room or rooms for sleeping accommodations for more than thirty consecutive days.
(b) No exemption claimed under subsections (a)(1) and (a)(2) hereof shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Commissioner. All claims of exemption shall be made in the manner prescribed by the Tax Commissioner.
(Ord. 1, 1983.)