(A) Except as may be otherwise specifically provided in this code, the provisions in this section shall not be deemed or construed to apply to any of the following persons or firms:
1. Any public utility which pays to the city 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 set forth under Article XIII, Section 27 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 as set forth in Article XIII, Section 28 of the State Constitution;
4. Any person or firm who the city is not authorized to license under the law or Constitution of the United States or this state; and
5. Any person whose annual gross income from any such business is less than $2,000 annually.
(B) The Finance Officer may require the filing of a verified statement from any person or firm claiming to be excluded by the provisions of this section, which statement shall set forth all the facts upon which the exclusion is claimed.
(Ord. 284, passed 6-13-1985; Ord. 405, passed 6-2-1992)