A. No tax shall be imposed upon:
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 officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
B. No exemptions shall be granted except upon a written claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. Federal, state and local officers and employees are not exempt.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.040)