(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided for in this subchapter;
(2) Any federal or state officer or employee when on official business; and
(3) Any officer or employee of a foreign government, which officer or employee is exempt by reason of express provisions of federal laws or an international treaty.
(B) No exemption shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Finance Director.
('65 Code, § 3-6.304) (Ord. 925, passed - - )