(A) Exceptions. No tax shall be imposed on rent for lodging paid by an officer of employee of a foreign government who is exempt by reason of express provisions of Federal law or international treaty.
(B) Exemptions. An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption shall be granted except upon a claim made therefore at the time the rent is collected. The claim shall be made, in writing and under penalty of perjury, on forms provided by the Board. All such claims shall be forwarded to the Board when the returns and collections are submitted as required by this chapter.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015) Penalty, see § 124.99