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(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 of Ohio, or any of its political subdivisions;
(3) Upon rents of $15.00 a day or less.
(b) No exemption claimed under divisions (a)(1) or (2) of this section shall be granted except upon a claim therefore made at the time rent is collected and, under penalty of perjury, upon a form prescribed by the Treasurer. All claims of exemption under division (A) (3) of this section shall be made in the manner prescribed by the Treasurer. (1993 Code 98.32)