(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 the state or the United States;
(2) Upon rents paid by the State of Ohio or any of its political subdivisions;
(3) Upon rents of $2 a day or less.
(B) No exemption claimed under divisions (A) (1) or (2) 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 tax commissioner. All claims of exemption under division (A) (3) shall be made in the manner prescribed by the tax commissioner.
(Ord. 24-1978, passed 6-21-78)