No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing power of the City under the constitutional laws of Ohio or the United States;
(b) Upon rents paid by the State of Ohio or any of its political subdivisions;
(c) Upon rents of two dollars ($2.00) a day or less.
No exemption claimed under subsections (a) or (b) 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 Administrator. All claims of exemption under subsection (c) hereof shall be made in the manner prescribed by the Administrator. (Ord. 98-1905. Passed 9-1-98.)