Sec. 3-7.04.   Exemptions from provisions.
   No tax shall be imposed upon:
   (a)   Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax provided for in this chapter; or
   (b)   Any officer or employee of a foreign government, which officer or employee is exempt by reason of express provision of Federal law or international treaty.
   No exemption shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Treasurer-Tax Collector. (§ 4, Ord. 525, as amended by §§ 1 and 2, Ord. 807, eff. June 29, 1978)