[Amended 8-11-2008 by Ord. No. 50-2008]
If claiming a manufacturing exemption, a written request detailing the nature of the operation must be made within 30 days of commencement of business to the Finance Director. An inspection of the operation is required prior to a decision being rendered. Acceptance or rejection of the request will be issued by the Finance Director in writing. All gross receipts will be considered taxable until said decision regarding an exemption is issued. Under no circumstances will manufacturing exemptions be granted retroactively, nor will any refunds be granted for any business privilege tax paid prior to a manufacturing exemption being approved in writing.