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; or
(b) Upon rents paid by the State of Ohio or any of its political subdivisions.
No exemption claimed under subsections (a) and (b) hereof 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 Collections. All claims of exemption shall be made in the manner prescribed by the Director of Collections.
(Ord. 27-88. Passed 6-6-88.)