§ 13.01.050. Exemptions.

(a)

Nothing contained in this chapter shall be construed to require any person to obtain a license or pay the requisite tax therefor prior to doing business within the City if such requirement conflicts with the Constitution or applicable statutes of the United States or the State.

(b)

Any person claiming an exemption pursuant to this section shall file a sworn statement with the City Clerk stating the facts upon which exemption will subject the person to the taxes imposed by this chapter and to a penalty pursuant to Section 13.01.110, as discussed herein.

(c)

The City Clerk shall, upon a proper showing contained in the sworn statement, issue a license tax receipt to such person claiming exemption under this section.

(d)

The City Clerk, after giving notice and a reasonable opportunity for hearing to a person with a license tax exemption, may revoke any license tax receipt granted pursuant to the provisions of this section upon information that said person is not entitled to the exemption as provided herein.

(Prior Code, § 6104)