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(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.)