Step 1: Compute values near 0:
Take $x = 0.1$: $\tan^2 0.1 \approx 0.0101$, floor is 0. Take $x = -0.5$: $\tan^2 0.5 \approx 0.298$, floor 0.
Step 2: Limit:
The left-hand limit and right-hand limit are both 0, and $f(0) = 0$.
Step 3: Pick the true option:
That makes $f$ continuous at 0. The derivative is the limit of $0/h$, which is 0, so the options about non-existence of a limit, non-differentiability and $f'(0) = 1$ are all false.
Final Answer:
Option (B) is true.
\[ \boxed{\text{(B)}} \]