1705.03 EXCEPTIONS.

   (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 Ohio or the United States;

       (2)    Upon rents paid by the State or any of its political subdivisions;

       (3)    Upon rents of five dollars ($5.00) a day or less.

   (b)    No exemption claimed under subsections (a)(l) or (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 Director. All claims of exemption under subsection (a)(3) hereof shall be made in the manner prescribed by the Director.

(Ord. 1997-24. Passed 6-2-97.)