No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States;
(b) Upon rents paid by the State of Ohio or any of its political subdivisions.
No exemption claimed under subsections (a) and (b) hereof shall be granted except upon a claim therefrom made at the time rent is collected and under penalty of perjury upon a form prescribed by the Auditor. All claims of exemption shall be made in the manner prescribed by the Auditor.
(Ord. 77-3. Passed 1-18-77.)