(A) Exemptions. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on the following businesses or occupations:
(1) Any charitable institution, organization, or association organized and conducted for charitable purposes only; any person conducting, carrying on, or staging any concert, exhibition, lecture, dance, amusement, or entertainment where the receipts, if any are derived therefrom, are to be used solely for charitable or benevolent purposes and not for the private gain of any person in whole or in part; any religious, fraternal, educational, military, state, county, or municipal organization or association conducting, carrying on, or staging any amusement or entertainment, concert, exhibition, lecture, dance, or athletic event when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for the private gain of any person. This exemption shall not apply to promoters employed by charitable organizations.
(2) Any person engaged in interstate commerce when a license tax casts a burden upon such interstate commerce to the extent that the city may not tax under the provisions of the state constitution.
(3) Any person whose annual gross receipts from any and all businesses are $500 or less per quarter.
(4) A certificate of exemption may be issued upon payment of an $8 processing fee. Nothing herein requires an exempt business to obtain such a certificate.
('63 Code, § 6-1.108)
(B) Claims for exemption. Any person desiring to claim an exemption from the payment of a license tax and to have a free license issued to him shall make an application therefor to the Finance Department and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to an exemption from the payment of license taxes for any reason set forth in this chapter, the Finance Department upon the applicant complying with the provisions of this chapter or any other law of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license tax is exempt.
('63 Code, § 6-1.110)
(C) Revocation of exemption. The Finance Department may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in §§ 110.29 and 110.30 of this subchapter for the determination of a disputed tax.
('63 Code, § 6-1.111)
(Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83)