No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States;
(b) Upon rents paid by the State of Ohio or any of its political subdivisions;
(c) If the transaction is claimed to be exempt, the transient guest must furnish to the vendor, and the vendor must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. If no certificate is obtained, it shall be presumed the tax applies.
(Ord. 1981-10. Passed 2-24-81.)