193.03 EXEMPTIONS.
   No tax shall be imposed under this chapter:
   (a)    Upon any rents not within the taxing power of the City under the Constitution or laws of the State of Ohio or the United States of America;
   (b)    Upon rents paid by the State or any of its political subdivisions;
   (c)    Upon rents of two dollars ($2.00) per day, or less.
   No exemption claimed under subsections (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 Commissioner of Taxation. All claims of exemption under subsection (c) hereof shall be made in the manner prescribed by the Commissioner of Taxation.
(Ord. 84-12-108. Passed 12-27-84.)