(A) No tax shall be imposed upon:
(1) Any person as to whom or any occupancy as to which it is beyond the power of the city to impose a tax herein provided.
(2) Any officer or employee of a foreign government who is exempt by reason of expressed provision of federal law or international treaty.
(B) No exemptions shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon form prescribed by the Tax Administrator.
('61 Code, § 20.13) (Ord. 408, passed - - ; Am. Ord. 442, passed - - )