No tax shall be imposed under this chapter upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States. Further, except for when a person falls into the class of a non-transient guest, no exemption claimed under this chapter shall be granted except upon a claim therefor made at the time rent is collected and under penalty or perjury upon a form prescribed by the Finance Director/designee. All claims of exemption shall be made in the manner prescribed by the Finance Director/designee. Any person or entity not subject to this tax while lodging due to being in the class of non-transient guest or otherwise, shall be identified as prescribed by this chapter.
(Ord. 2-99. Passed 2-1-99.)
(Ord. 2-99. Passed 2-1-99.)