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(a) No tax shall be imposed under this chapter:
(1) Upon rents not within the taxing power of the City under the Constitution or the laws of Ohio or the United States;
(2) Upon rents paid by the State or any of its political subdivisions.
(b) No exemption claimed under subsection (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 shall be made in the manner prescribed by the Director.
(Ord. 106 -2002. Passed 10-21-2002.)