3.28.060   Additional tax-Exemptions.
   No tax shall be imposed upon any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax herein provided.
   No exemption 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 assessor-collector. (Prior code § 41.04.024)