Chapter 5.12 — EXEMPTIONS

Nothing in this title shall 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 to municipal corporations of such taxes as are prescribed in this title.

(Ord. 72 §7(a), 1946).

Nothing in this title shall be deemed or construed to apply to any nonprofit religious, public benefit or mutual benefit corporation or to any other organization which has acquired nonprofit status from the state or federal government. No business license fee shall be imposed upon any of the activities of such corporations and organizations.

(Ord. 525 §4, 1992: Ord. 72 §7(b), 1946).

Any person claiming an exemption pursuant to this chapter shall file a verified statement with the tax collector stating the facts upon which exemption is claimed.

(Ord. 72 §7(c), 1946).

The tax collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption to Section 5.12.020 of this chapter without payment to the city of the license tax required by this title.

(Ord. 72 §7(d), 1946).

The tax collector shall revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to exemption as provided in this chapter.

(Ord.72 §7(e), 1946).