(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 or any of its political subdivisions.
(B) No exemption claimed under division (A) of this section shall be granted except upon a claim therefor made at the time rent is collected and under penalty or perjury upon a form prescribed by the Director of Finance. All claims of exemption shall be made in the manner prescribed by the Director of Finance.
(1974 Code, § 102.04) (Ord. 1-91, passed 2-4-1991)