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 or any of its political subdivisions.
No exemption claimed under subsection (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 shall be made in the manner prescribed by the Director.
(Ord. 31-72. Passed 8-7-72.)
(Ord. 31-72. Passed 8-7-72.)