The Mayor shall make the determination of whether or not a vendor is exempt from the occupancy tax. In the event the vendor is dissatisfied with any decision of the Mayor with respect to this article, he may appeal the decision to the City Hearing Officer. The burden of proof shall be upon the vendor to sustain his claim to an exemption.
('74 Code, § 4-2-6) (Ord. 80- 1969; Am. Ord. 50-1982; Am. Ord. 56-1993; Am. Ord. 24-2001; Am. Ord. 2019-024) Penalty, see §4-4-99