§ 312-5. Exemptions.

No tax shall be imposed under this chapter:

(a)

Upon rents not within the taxing power of the city under the constitution or laws of Ohio or the United States;

(b)

Upon rents paid by the state of Ohio or any of its political subdivisions;

(c)

Upon rents of 2 dollars a day or less.

No exemption claimed under paragraphs (a), or (b), of this section 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 treasurer. All claims of exemption under paragraph (c) of this section shall be made in the manner prescribed by the treasurer.

(Sec. 312-3; ordained by Ord. No. 89-1969, eff. Apr. 1, 1969; renumbered to C.M.C. 312-5, eff. Jan. 1, 1972)