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(A) Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the state from the payment of such taxes as are herein prescribed.
(B) 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 providing any additional documentation the Collector reasonably deems necessary in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.
(C) 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.
(D) The Collector, after giving notice and a reasonable opportunity for a 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.
(E) Persons engaged in the rental of real property, provided that the average total monthly gross receipts from all rentals does not exceed $1,000 and that the number of rental units does not exceed ten, shall also be exempt.
(F) Any public utility possessing a franchise granted by the city, and making an annual payment under such franchise, shall not be subject to the provisions of this chapter.
(G) The City Manager may exempt a nonprofit corporation, association, club or society, from the payment of the business license tax fee upon providing documentation of current nonprofit status. The nonprofit must be organized primarily for charitable purposes, including but not limited to veteran affairs, public welfare, and civic betterment.
(H) Independent contractors retained by the city for the express purpose of providing recreational services and programs on behalf of the City Parks and Recreation Department, shall also be exempt. This exemption is limited to independent contractors who are class instructors, carnival operators, circus operators, and other similar event operators that agree to provide a percentage of the revenue generated from the activity to the Parks and Recreation Department.
(I) The business license fees for special and seasonal activities, as listed under § 110.18(B), shall be waived for all nonprofit organizations that provide documentation of current nonprofit status. Vendors, whether for profit or not for profit, operating at City Parks and Recreation Department organized or sponsored events shall be exempt from paying the business license fees.
(J) Every soldier, sailor or marine of the United States who has received an honorable discharge or a release from active duty under honorable conditions from such service, and provides documentation to the Collector to that effect, may hawk, peddle and vend any goods, wares or merchandise owned by him or her, except spirituous, malt, vinous or other intoxicating liquor, without payment of any license, tax or fee whatsoever, and the Collector shall issue to such soldier, sailor or marine, without cost, a license therefor.
(`67 Code, § 6-1-8) (Ord. 81-16, passed 8-24-81; Am. Ord. 2012-001, passed 4-23-12; Am. Ord. 2015-005, passed 3-10-15)