3.28.030   Exemptions.
   No tax shall be imposed upon:
   A.   Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided;
   B.   No exemption shall be granted except upon a claim therefore made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax collector. (Prior code § 1802)