(a) No tax shall be imposed under this chapter on:
(1) Rents not within the taxing power of the City under the Constitution or laws of the State or the United States of America; or
(2) Rents paid by the City or any of its political subdivisions.
(b) No exemption claimed under (a) above shall be granted except on a claim therefor made at the time the rent is collected and under penalty of perjury on a form prescribed by the Administrator. All claims of exemption shall be made in the manner prescribed by the Administrator. (Ord. 2005-2. Passed 1-24-05.)