§ 35.098 EXEMPTIONS.

   (A)   Nothing in this subchapter shall be construed as imposing a tax upon:

      (1)   Any person or service when the imposition of such tax upon that person or service would be in violation of the Constitution or the laws of the United States or of the State of California;

      (2)   The city; and,

      (3)   Any state or federal government entity, including public school districts.

   (B)   Any service user that is exempt from the tax imposed by this subchapter pursuant to division (A) shall file an application with the Tax Administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name. Said application shall be made upon a form approved by the Tax Administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all utility service suppliers serving that service user. If deemed exempt by the Tax Administrator, such service user shall give the Tax Administrator timely written notice of any change in utility service suppliers so that the Tax Administrator can properly notify the new utility service supplier of the service user’s tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of utility users taxes collected and remitted to the Tax Administrator from such service user as a result of such non-compliance. Upon request of the Tax Administrator, a service supplier or non-utility service supplier, or its billing agent, shall provide a list of the names and addresses of those customers which, according to its billing records, are deemed exempt from the utility users tax. A telephone communication services supplier shall provide a copy of the federal exemption certificate for each exempt customer within the city that is served by such service supplier upon request of the Tax Administrator.

   (C)   The decision of the Tax Administrator may be appealed pursuant to § 35.097 of this subchapter. Filing an application with the Tax Administrator and appeal to the City Manager pursuant to § 35.097 of this subchapter is a prerequisite to a suit thereon.

(‘65 Code, § 3-6.514) (Ord. 390-C.S., passed - - ; Am. Ord. Measure A, passed - - ; Am. Ord. 627-C.S., passed 9-6-16)