195.03 EXCEPTIONS.

   (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 five dollars ($5.00) a day or less.

   (b)   No exemption claimed under subsections (a)(1) or (2) hereof 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. All claims of exemption under subsection (a)(3) hereof shall be made in the manner prescribed by the Director.

(Ord. 87-291. Passed 11-17-87.)