(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 this State or the United States;
(2) Upon rents paid by this State or any of its political subdivisions.
(b) No exemption claimed under the above divisions 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 Director of Finance. All claims of exemption shall be made in the manner prescribed by the Director of Finance.
(Ord. 1460-02. Passed 5-9-02.)