(A) Exemption. Licenses shall be issued, but no tax shall be required for, of or from the following:
(1) Those persons engaged in a business exempted from the payment of a tax imposed by the provisions of this chapter, by virtue of the Constitution and the laws of this state or of the United States;
(2) Any institution or organization which conducts a business wholly for the benefit of charitable, religious, educational or benevolent purposes and from which profit is not derived either directly or indirectly by any person;
(3) Any employee or direct agent of a licensee conducting the business of such licensee;
(4) To conduct a sale at public auction of articles of personal property belonging to residents of the city, which articles are not part of the stock-in-trade or any part of such stock-in-trade of any business; or any such auction which is conducted pursuant to appropriate judicial authority;
(5) Every honorably discharged or honorably relieved soldier, sailor or marine of the United States who is physically disabled, shall not be required to pay a business license tax for the peddling or vending of any goods, wares, or merchandise owned by the veteran, except spirituous, malt, vinous or other intoxicating liquor, providing that said persons exhibit to the License Collector evidence of such character as shall satisfy the License Collector that the applicant is a voter of this state and has received an honorable discharge from the United States military and has a service-connected disability;
(6) Farmers, poultrymen and horticulturists shall not be required to pay a business license tax for the privilege of selling exclusively their own produce. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own produce.
(7) Café musician. For the purposes of this section, a
CAFÉ MUSICIAN shall be defined as any person playing a musical instrument in any place or establishment where food or alcoholic beverages are sold, offered for sale, or given away, who shall be an employee, or independent contractor, of such place or establishment. CAFÉ MUSICIAN shall not include an owner, manager or operator of such place or establishment;
(8) Real estate auctioneer. A
REAL ESTATE AUCTIONEER shall be any real estate auctioneer whose business is limited exclusively to auctioning real estate; provided, however, that such real estate auctioneer shall not be exempt from the provisions of this section if the auctioneer maintains a permanent place of business in the city;
(9) Those persons engaged in business whose annual gross sales or receipts for each of the preceding three years is less than $5,000 per year as verified by certified copies of state and federal income tax returns.
(B) Procedure.
(1) Any person claiming an exemption pursuant to this section shall file a verified statement with the License Officer stating the facts upon which exemption is claimed. The License Officer, upon proper showing contained in the verified statement, shall issue a license to such person claiming the exemption under this section without payment to the city of the tax required by this chapter.
(2) The burden of proof in all cases shall be upon the applicant to establish pursuant to the provisions of this chapter a valid basis for the exemption for the payment of a tax imposed by this chapter.
(3) If the License Officer denies issuance of an exempt license for the reason that the applicant has not qualified for such exemption pursuant to the provisions of this chapter, the License Officer shall, within five days of such decision, give the applicant written notice of such denial. The applicant shall have ten days after notice of such denial to appeal in writing to the Development Review Committee. Upon receipt of a timely filed written appeal the Development Review Committee shall consider all applicable documents and staff reports relating to the matter and shall permit the applicant either in writing or in person to present the factual basis claimed for such exemption. The Development Review Committee shall determine, based upon such evidence, whether or not the applicant is qualified for such exemption, and shall make findings of fact thereon. The Development Review Committee shall give the applicant written notice of such decision within ten days from the completion of the review and/or hearing of the appeal.
(4) Within ten days after the mailing of such notice of decision by the Development Review Committee the applicant may appeal the decision of the Development Review Committee to the City Council. The appeal to the City Council shall be filed in writing with the City Clerk and shall state the basis of the appeal. Upon receipt of such appeal, the City Clerk shall place the appeal on the agenda of the City Council for hearing. The City Council shall conduct a hearing and shall consider all relevant evidence including but not limited to all applicable staff reports and documentation submitted by the applicant. The applicant shall be given a reasonable opportunity to be heard in conjunction with such hearing. The City Council shall make findings of fact upon conclusion of the hearing and shall determine whether the exemption should be granted. The applicant shall be given written notice of the decision of the Council and said decision shall be final and conclusive.
(`83 Code, § 5.04.060) (Ord. 82-42 §§ 1, 2, 1982; Ord. 82-43 §§ 1, 2, 1982)