886.03 EXEMPTIONS.
   (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 the State of Ohio or the United States; or
      (2)    Upon rents paid by the State of Ohio or any of its political subdivisions.
   (b)   No exemption claimed under paragraph (a)(1) or (a)(2) hereof 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 Finance Director.
(Ord. 2019-7. Passed 2-25-19.)