No tax shall be imposed under this chapter:
(a) Upon rents not within the taxing powers of the City under the Constitution or laws of Ohio or the United States;
(b) Upon rents paid by the State or any of its political subdivisions.
No exemption claimed under the above paragraphs of this section 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 Commissioner. All claims of exemption shall be made in the manner prescribed by the Commissioner.
(Ord. 757-81. Passed 12-22-81.)