(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 or the United States;
(2) Upon rents paid by the state or any of its political subdivisions; or
(3) Upon rents of $5 a day or less.
(B) No exemption claimed under divisions (A)(1) or (A)(2) above shall be granted except upon a claim therefor made at the time rent is collected and, under penalty or perjury, upon a form prescribed by the Treasurer. All claims of exemption under division (A)(3) above shall be made in the manner prescribed by the Treasurer.
(2003 Code, § 114.03) (Ord. 3383, passed 6-15-2000)