(A) Generally. No tax shall be imposed under this subchapter:
(1) Upon rents not within the taxing power of the village under the Constitution or laws of Ohio or the United States;
(2) Upon rents paid by the State of Ohio, or any of its political subdivisions; or
(3) Upon rents of $5 a day or less.
(B) Claims.
(1) No exemption claimed under divisions (A)(1) or (2) above 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 Fiscal Officer.
(2) All claims of exemption under division (A)(3) above of this section shall be made in the manner prescribed by the Fiscal Officer.
(Ord. 13, 1990, passed 9-10-1990; Am. Ord. 18, 2004, passed 12-9-2004)