(A) No tax shall be imposed under this subchapter upon:
(1) Rents not within the taxing power of the city under the Constitution or laws of the state or the United States; or
(2) Rents paid by the state or any of its political subdivisions.
(B) No exemptions claimed under this section shall be granted except upon a claim made at the time rent is collected and under penalty of perjury upon a form prescribed by the City Auditor. All claims of exemption shall be made in the manner prescribed by the City Auditor.
(Ord. 47-21, passed 6-28-2021)