No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided;
(b) Any federal or state of California officer or employee when on official business; and
(c) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
No exemption 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 tax administrator.
(Ord. 788 § 11 (part), 1999)