(A) Except as may be otherwise specifically provided in this chapter, the provisions of this chapter shall not be deemed or construed to apply to any of the following persons:
(1) Any public utility which makes payments to the city under a franchise or similar agreement.
(2) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivision 1(a) of the State Constitution;
(3) Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14-415 of the State Constitution; and,
(4) Any person whom the city is not authorized to license under any law or the constitution of the United States or the state.
(B) The Finance Department may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all the acts upon which the exclusion is claimed.
('63 Code, § 6-1.109) (Ord. 378-C.S., passed 12-7-82)