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a.No tax shall be imposed pursuant to Chapter 35, Article 3 upon:

1.Any federal officer or employee when on official business.

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

b.A claim for an exemption must be made at the time rent is collected, and under penalty of perjury on a form designated by the City, in order for the exemption to apply. (Ord. 3636 § 3, 2021)