(A) Except as may be otherwise specifically provided in this section, the terms of this section shall not be deemed or construed to apply to any of the following persons:
(1) Any public utility which pays to the town a tax under a franchise or similar agreement or any publicly-owned public utility;
(2) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Art. XIII, § 27, of the state’s Constitution;
(3) Insurance companies and associations, to the extent that a city may not levy a license tax upon them under the provisions of Art. XIII, § 28, of the state’s Constitution; and
(4) Any person whom the town is not authorized to license under any law or constitution of the United States or the state.
(B) The Town Clerk 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 facts upon which the exclusion is claimed.
(Prior Code, § 5.20.020) (Ord. 518, passed - -1983)