No tax shall be imposed under this chapter on the following:
(a) Upon rents not within the taxing power of the City under the Constitution or laws of the State of Ohio or of the United States;
(b) Upon rents paid by the State or any of its political subdivisions; or
(c) Upon food or beverage served in a hotel room subject to the provisions of this chapter and subject to the tax levied hereby.
(Ord. 1973-58. Passed 5-7-73.)