(A) (1) Nothing in this subchapter 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 of the state from the payment of such taxes as are prescribed in this subchapter.
(2) Any person claiming an exemption pursuant to this division shall file a verified statement with the Tax Collector stating the facts upon which such exemption is claimed.
(3) The Tax Collector shall, upon a proper showing contained in the verified statement, issue a certificate to such person claiming exemption under this division without payment to the city of the tax required by this subchapter.
(4) The Tax Collector, after giving notice and a reasonable opportunity for hearing to a person to whom a certificate has been granted, may revoke any certificate granted pursuant to the provisions of this division upon information that the person to whom the certificate has been granted is not entitled to the exemption as provided in this division.
('64 Code, § 13-16)
(B) (1) The provisions of this subchapter shall not be deemed or construed to require the payment of a tax to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any tax be required for the conducting of 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 any such entertainment, dance, concert, exhibition or leisure are to be appropriated for the purposes and objects for which such organization or association was formed and from which profit is not derived either directly or indirectly by any individual; provided, however, that nothing in this division shall be deemed to exempt any such organization or association from complying with any of the provisions of this subchapter requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.
(2) Notwithstanding anything to the contrary contained in this division, no organization whose name contains within it the name of any candidate for elective office shall be exempt from the requirement of the payment of a tax under this subchapter.
('64 Code, § 13-17)
(C) (1) None of the taxes provided for by this subchapter shall be so applied as to occasion an undue burden upon interstate commerce.
(2) In any case where a tax is believed by a person to whom a certificate has been granted or applicant for a certificate to place an undue burden upon such commerce, he may apply to the Tax Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application shall be made within six months after payment of the prescribed tax. The applicant shall by affidavit and supporting testimony show his method of business and the gross volume or estimated gross volume of business and such other information as the Tax Collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce.
(3) The Tax Collector shall then conduct an investigation and, after first having obtained the written approval of the City Attorney, shall fix as the tax for the applicant an amount that is reasonable and nondiscriminatory, or, if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed.
(4) In fixing the tax to be charged, the Tax Collector shall have the power to base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature so long as the amount assessed does not exceed the tax as prescribed by this subchapter. Should the Tax Collector determine the gross receipts measure of tax to be the proper basis, he shall require the applicant to submit either at the time of termination of the applicants 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 tax therefor; provided, that no additional tax during any one calendar year shall be required after the person to whom a certificate has been granted shall have paid an amount equal to the annual tax as prescribed in this subchapter.
('64 Code, § 13-18)
(D) No tax payable under this subchapter shall be payable by any honorably discharged or honorably relieved soldier, sailor or marine of the United States who is a voter of the state and who is physically unable to obtain a livelihood by manual labor for the business of distributing circulars or for the business of hawking, peddling or vending any goods, wares or merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquor. Unless a person shall meet the requirements of this division and unless he is in the specific business exempted by this division, then he shall pay the tax as set forth in this subchapter.
('64 Code, § 13-19)
(E) Any person who has had an established place of business within the city for a period of at least 12 consecutive calendar months who is required to pay a tax pursuant to the provisions of § 35.095(B)(27) of this subchapter and who has a gross business income of less than $2,500 shall be exempt from the payment of the tax set forth in said § 35.095(B)(27).
('64 Code, § 13-20) (Ord. 61, passed - - )
(Ord. 50, passed - - ; Ord. 397, passed 3-22-71)