No tax shall be imposed upon the following persons:
(A) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose tax herein provided;
(B) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty; and
(C) Any occupant whose rent is less than $2 a day. No exemption shall be granted under divisions (A), (B) or (C) of this section unless a claim of exemption in the form prescribed by the Tax Collector is executed by the transient under penalty of perjury and filed with the operator at the time rent is collected.
(1995 Code, § 5.68.060)