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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 or any of its political subdivisions;
(3) Upon rents of $2 a day or less.
(B) No exemption claimed under divisions (A)(1) or (2) of this section 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 Commissioner. All claims of exemption under division (A)(3) of this section shall be made in the manner prescribed by the Tax Commissioner.
(Ord. 4075, passed 3-28-78)