(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the powers of the city to impose the tax provided for in this subchapter; or,
(2) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(B) No exemption shall be granted except upon a claim therefore made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Director of Finance.
('63 Code, § 8-5.04) (Ord. 30-C.S., passed 1-30-65; tax operative, passed 3-1-65; Am. Ord. 60-C.S., passed 11-5-65; Am. Ord. 382-C.S., passed 5-17-83) Penalty, see § 35.999