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(A) Any person claiming an exemption from taxation under this chapter shall file a sworn statement with the collector, stating the facts on which exemption is claimed, as well as documentation requested by the collector to support the requested exemption, such as, but not limited to, evidence of non-profit status, prior year's tax returns, or licensing by the State. If the claim is not substantiated, such person shall be required to obtain the business tax certificate and pay the taxes imposed by the business tax schedule.
(B) The collector shall give the person claiming an exemption from taxation notice of the collector's decision by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to such person at his/her last known address. Such person may, within 15 days after the mailing or serving of such notice, appeal the collector's decision to the city manager in accordance with section 11-26.
(`64 Code, Sec. 16-8) (Ord. No. 2456, 2838)