§ 3-1.109. Exemptions: Federal and State law exemptions.

(a)

Authorized. The provisions of this chapter shall not be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State from the payment of the business taxes set forth in this chapter.

(b)

Exemption claims: Verified statements. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Finance Director stating the facts upon which such exemption is claimed.

(c)

Exemption claims: Approval. The Finance Director, upon a proper showing contained in the verified statement, shall issue a business tax certificate to such person claiming such exemption without payment to the City of the business tax set forth in this chapter or, in the case of a partial exemption, with a business tax based upon the reduced gross receipts.

(d)

Revocation: Notices: Hearings. The Finance Director, after giving a notice and a reasonable opportunity for a hearing to the person holding the certificate, may revoke any business tax certificate granted pursuant to the provisions of this section upon information that such person is not entitled to such exemption.

(§ 1, Ord. 554, eff. January 11, 1984)