(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the Village, under the constitution or laws of Ohio or the United States;
(2) Upon rents paid by the State of Ohio or any of its political subdivisions.
(b) No exemption claimed under subsection (a) hereof shall be granted except upon claim therefor made at the time rent is collected and under penalty of 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. 59-1978. Passed 10-17-78.)