(A) The tax enacted by this chapter shall not be imposed upon any person or agency defined in the following:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided in this chapter;
(2) Any federal or state officer or employee when on official business;
(3) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(B) No exemption 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 Administrator.
(`83 Code, § 3.44.040)