(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 the tax herein provided;
2. Any federal or state officer or employee when on official business; and
3. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(B) 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 Director of Finance.
(Ord. 343, passed 12-15-1987)