(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States;
(2) Upon rents paid by the State or any of its political subdivisions;
(3) Upon rents of five dollars ($5.00) a day or less.
(b) No exemption claimed under subsections (a)(1) or (2) 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 Treasurer. All claims of exemption under subsection (a)(3) hereof shall be made in the manner prescribed by the Treasurer. (Ord. 2007-47. Passed 6-26-07.)