No tax shall be imposed upon:
A. Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided;
B. Any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty.
No exemption 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 Tax Administrator. (Ord. 2818, § 1, 1992; Ord. 1369 (part), 1964).