No tax shall be imposed under this chapter on the following:
(a) Upon rents not within the taxing power of the City under the constitution or laws of the State of Ohio or of the United States;
(b) Upon rents paid by the State or any of its political subdivisions; or upon food or beverage served in a hotel room subject to the provisions of this chapter and subject to the tax levied hereby.
(Ord. 17-2007. Passed 4-9-07.)