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) No exemption claimed under the above division of this section shall be granted except upon a claim therefore made at the time rent is collected and under penalty or perjury upon a form prescribed by the Director of Finance. All claims of exemption shall be made in the manner prescribed by the Director of Finance.
(Ord. 4-05, passed 4-4-05)