Exemptions from payment of the tax are hereby granted to the following upon receipt and approval of the exemption certificate prescribed by the Director of Finance:
(a) Rents not within the taxing power of the City under the Constitution or laws of Ohio or the United States.
(b) Rents paid for the same occupancy for a period exceeding thirty consecutive days.
(c) Rents paid by the State of Ohio or any of its political subdivisions on behalf of a transient guest who is in the scope of employment or acting in a representative capacity, and further, is on official business of the State of Ohio or any of its political subdivisions, provided such transient guest submits a fully completed exemption certificate to the Lodging Establishment at the time of occupancy.
(Ord. 4507-19. Passed 7-23-19.)