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A. Tax Payment Exemptions: Nothing in this Chapter 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 of California from the payment of such taxes as are herein prescribed.
B. File Sworn Statement: Any person claiming an exemption pursuant to this Section shall file a sworn statement with the City stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this Chapter.
C. Waiving Tax Payment: The City shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this Section without payment to the City of the license tax required by this Chapter.
D. License Revocation: The City, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this Section upon information that the licensee is not entitled to the exemption as provided herein. (1996 Code)