No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States.
(b) Upon rents paid by the State or any of its political subdivisions.
No exemption claimed under the above paragraph of this section shall be granted except upon a claim therefrom made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director. All claims of exemption shall be made in the manner prescribed by the Finance Director.
(Ord. 87-80AC CMS. Passed 1-19-88.)