(a) No tax shall be imposed under this chapter:
(1) Upon any rents not within the taxing power of the City under the Constitution or laws of the State of Ohio or the United States of America; or
(2) Upon rents paid by the State or any of its political subdivisions.
(b) No exemption claimed under division (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 Superintendent of Taxation.
(Ord. O91-63, passed 7-16-1991)