No tax shall be imposed under this subchapter on the following:
(A) Upon rents not within the taxing power of the city under the constitution or laws of the State of Ohio or of the United States;
(B) Upon rents paid by the state or any of its political subdivisions; or upon food or beverage served in a hotel room subject to the provisions of this chapter and subject to the tax levied hereby.
('65 Code, § 732.04)