Nothing in this subchapter shall be construed as imposing a tax upon any person when imposition of the tax upon such person would be in violation of the Constitution of the United States or the Constitution of the State of California, or any valid statute or regulation of either the United States or the state, or any of their respective agencies. The Tax Administrator, with the advice of the City Attorney, shall review each application for exemption under this section and allow the exemption if warranted.
('83 Code, § 3.32.050) (Ord. 908, passed - -85)