(a) No tax shall be imposed under this chapter upon rents not within the taxing power of the Village under the Constitution or laws of Ohio, or of the United States.
(b) No exemption from the tax imposed by this chapter which is claimed under this section shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Fiscal Officer.
(Ord. 1055-12. Passed 5-13-13.)