§ 110.03  EXEMPTIONS FROM LICENSE REQUIREMENTS.
   (A)   Constitutional or statutory exemptions.  This chapter shall not be construed to require any person to obtain a license prior to doing business within the city if the requirement conflicts with any applicable law of the United States or of the state.
   (B)   Charitable and nonprofit exemptions.  The provisions of this chapter shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes from which profit is not derived, either directly or indirectly, by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects with the city whenever the receipts of any entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license fee be required for conducting any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts of the entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which the association or organization was formed, and from which profit is not derived, either indirectly or indirectly, by any person; provided however, that nothing contained in this section shall be deemed to exempt the organization, institution or association from complying with the provisions of any law or ordinance requiring a permit from the city from the City Council or from the proper board, commission or office to conduct, manage or carry on any business.
   (C)   Gratuitous licenses. Gratuitous licenses shall be issued by the City Clerk when ordered by the City Council in the same manner as other licenses are issued by them subject to the conditions of this section, and as follows:
      (1)   To producers, to sell the product as are raised and cultivated by them;
      (2)   To persons, who by infirmities of age. loss of limbs, or total disabling causes, arc incapacitated from earning a living by physical labor, to sell goods at retail except spirituous, malt, vinous or other intoxicating liquor; and
      (3)   To any person who, upon a showing of good cause therefor is found by the City Council in the interests of justice and fairness to merit exception from any provision of this chapter.
   (D)   Interstate commerce.
      (1)   None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce.
      (2)   In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commence, the person may file with the City Clerk a petition for an adjustment of the tax. The application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and the other information as the collector may deem necessary in order to determine the extent, if any, of the undue burden or violation.
      (3)   The collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.
      (4)   Should the collector determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit either at the time of termination of 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 tax therefor; provided that, no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.
   (E)   Claims for exemption.
      (1)   Any person claiming an exemption pursuant to this section shall file with the City Clerk a written verified, signed statement of the facts upon which the exemption is claimed.
      (2)   The action of the City Council shall be endorsed upon the back of the license so issued and signed by the Clerk of the Council.
      (3)   The City Clerk shall enter the endorsement in the books kept by him or her. No license shall be in force until the entry is made.
      (4)   All licenses granted by the City Council under this section shall expire at the end of the term for which they are issued; provided that, the City Council may at any time revoke the same, and the revocation must be entered on the license book or the record of the City Clerk upon due notice thereof.
      (5)   No gratuitous licenses are, or shall be, assignable or transferable and the fact that a person may come within a class that may entitle him or her to have gratuitous license issued to him or her, shall not permit the person to do business without the license. A license must be paid for, unless the City Council vote to issue the same gratuitously.
      (6)   The City Council may, at any time, conduct a hearing on and consider whether the licensee has ceased to be entitled to the exemption provided in this chapter by reason of change of circumstances, or whether the licensee was not entitled to the exemption, and for the purpose shall fix a time and place for hearing the matter. Notice of hearing shall be given, and the hearing shall be conducted and the matter determined substantially in the manner provided in the case of hearing and appeal of rates and classification.
      (7)   The decision of the Council in the case shall be immediately effective.
(1994 Code, § 5.04.030)