Nothing in this chapter shall be construed as imposing a tax upon the town or any person when imposition of the tax upon that person would be in violation of the Constitution of the United States or the Constitution of the State of California. The Tax Administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
(Prior Code, § 3.12.020)
(Ord. 552, passed 8-25-1986)