(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the city 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; or
(3) Upon rents of $5 a day or less.
(b) No exemption claimed under divisions (a)(1) or (a)(2) 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 Director. All claims of exemption under division (a)(3) hereof shall be made in a manner prescribed by the Director.
(Ord. 34-86, passed 12-1-1986)