No Transient Occupancy Tax shall be imposed:
(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 or any of its political subdivisions;
(c) Upon rents of two dollars ($2.00) a day or less.
No exemption claimed under subsections (a) or (b) hereof 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 Director of Finance. All claims of exemption under subsection (c) hereof shall be made to and in the manner prescribed by the Finance Director.
(Ord. 25-1975. Passed 2-18-75.)