(A) Business exempt by state or federal laws. The provisions of this chapter shall not 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 of the state, from the payment of such fees as are set forth in this chapter.
(B) Interstate commerce.
(1) Applications. None of the license fees provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license fee is believed a licensee, or an applicant for a license, to place an undue burden upon such commerce, he may apply to the Finance Director for an adjustment of the fee so that it shall not be discriminatory or unreasonable as to such commerce. The application may be made before, at, or within six months after payment of the prescribed license fee. The applicant, by affidavit and supporting testimony, shall show his method of business and the gross volume, or estimated gross volume, of business; an estimate of, or its actual allocation as between interstate and intrastate business; and such other information as the Finance Director may deem necessary in order to determine the extent, if any, of such undue burden on such commerce.
(2) Amount of fee. The Finance Director shall then cause an investigation to be made and, after having obtained the written opinion of the City Attorney, shall fix as the license fee for the applicant an amount which is reasonable and nondiscriminatory or, if the license fee has already been paid shall order a refund of the amount over and above the license fee so fixed. In fixing the license fee to be charged, the Finance Director shall have the power to base the license fee upon a percentage of gross receipts, or any measure which will assure that the license fee assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license fee set forth in this chapter. Should the Finance Director determine the gross receipts measure of the license fee to be the proper basis, he may require the applicant to submit, either at the time of the termination of the applicant's business in the city or at the end of each three month period, a sworn statement of the gross receipts and pay the amount of license fee therefor; provided, however, no additional license fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license fee set forth in this chapter.
(C) Charitable and nonprofit activities. The provisions of this title shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupation, event or activity from any institution or organization which is conducted, managed or carried on for the benefit of charitable, philanthropic, educational or religious purposes provided convincing evidence is furnished to the Finance Director which establishes that not less than 75% of the gross receipts derived from such business, occupation, event or activity will be devoted to charitable, philanthropic, educational or religious purposes. The provisions of this section shall not be deemed to exempt any such institution or organization from complying with any other provisions of this code requiring a permit from the city.
(D) Verified statements; filing. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Finance Director stating the facts upon which such exemption is claimed.
(E) Issuance of exempt licenses. The Finance Director shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption pursuant to the provisions of this section without payment to the city of the license fee set forth in this chapter.
(F) Revocation of exempt licenses. The Finance Director, after giving notice and a reasonable opportunity for a hearing to the licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption provided for in this section.
('65 Code, § 3-1.111) (Ord. 810, passed - - ; Am. Ord. 107-C.S., passed - - )