181.03 EXEMPTIONS.

   No tax shall be imposed under this chapter:

   (a)    Upon rents not within the taxing power of the City under the constitutional laws of Ohio or the United States;

   (b)    Upon rents paid by the State of Ohio or any of its political subdivisions;

   (c)    Upon rents of two dollars ($2.00) a day or less.

   No exemption claimed under subsections (a) or (b) hereof 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 Treasurer. All claims of exemption under subsection (c) hereof shall be made in the manner prescribed by the Treasurer. (Ord. 77-2. Passed 2-22-77.)