(a)   No tax shall be imposed under this chapter upon:
      (1)   Rents not within the taxing power of the Village under the Constitution or laws of Ohio or the United States; or
      (2)   Rents paid by the State or any of its political subdivisions.
      (3)   Rents received by individuals renting a room or rooms for fewer than five nights per calendar year.
   (b)   No exemptions claimed under this Section shall be granted except upon a claim made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director. All claims of exemption shall be made in the manner prescribed by the Finance Director.
(Ord. 2017-14.  Passed 9-5-17.)