(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 the State or the United States; or
(2) Upon rents paid by the State or any of its political subdivisions.
(b) No exemption claimed under subsection (a) hereof shall be granted except upon a claim therefor made at the time the rent is collected, upon a form prescribed by the Clerk-Treasurer, and under penalty of perjury. All claims of exemption shall be made in the manner prescribed by the Clerk-Treasurer.
(Ord. 74-68. Passed 10-10-74.)