(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 subsections (a)(1) or (2) above 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 Clerk-Treasurer.
(Ord. 1717. Passed 6-28-99.)