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No person engaged in any business described in this section shall be required to pay any tax or fee prescribed in this chapter, and such persons are exempted from payment thereof.
Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.
The collector, shall upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.
The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.
The following are the businesses declared to be exempt by this section:
(A) Charitable And Nonprofit Organizations: Any church, school, charitable, benevolent, or social organization conducting any exhibition, show, or performance for the exclusive benefit of such organization. Also any such organization conducting any sale or business for the exclusive benefit of such organization provided such organization is located within the corporate limits of the city. This exemption shall not apply to any person operating any business, show, sale, exhibition, or enterprise for profit who shares such profit with any such organization.
(B) Conflict With Federal And State Law: Any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are prescribed by this chapter.
(C) Employees: No person who is an employee or who is the direct representative of a licensee shall be required to pay a license tax for doing any part of the work of such licensee, except for peddlers and solicitors.
(D) Minors: Businesses owned and conducted by persons under the age of sixteen (16) years where all of the following conditions exist:
1. All persons engaged in the operation of the business shall be under the age of sixteen (16) years.
2. All persons engaged in the operation of the business shall have a bona fide ownership interest in the business.
(E) Franchises: Any business which pays franchise taxes to the city. (Ord. 1354, 4-10-1984)