880.31   APPLICABILITY.
   These Regulations (Sections 880.17 et seq.) are inapplicable to any person or corporation upon whom or which it is beyond the legal power of Council to impose the tax; they are likewise inapplicable as to any property, income or profits (or part thereof) as to which it is beyond the legal power of Council to levy the tax.
(Res. 580. Passed 12-8-70.)