A. No tax shall be imposed upon 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.

B. No exemption 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 city clerk. (Ord. 127 §1, 1966; Ord. 122 §4, 1965).