3.24.040 Exemptions.

(A) No tax shall be imposed upon:

(1) Any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax herein provided;

(2) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

(B) No exemptions shall be granted except upon a claim therefor made at the time the rent is collected and under penalty or perjury upon a form prescribed by the tax administrator.