(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 the state or the United States;
(2) Upon rents paid by the state or any of its political subdivisions; or
(3) Upon rents of $2 a day or less.
(b) No exemption claimed under division (a)(1) or (a)(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 Tax Commissioner. All claims of exemption under division (a)(3) hereof shall be made in the manner prescribed by the Tax Commissioner.
(Ord. 36-1978, passed 5-8-1978)