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EXEMPTIONS
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 applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are prescribed in this chapter.
('81 Code, § 5.04.280)
(A) The provisions of this chapter shall not be deemed or construed to require the payment of the license 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 person, nor shall any license tax be required for conducting any entertain-ment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever all 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 license tax 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 any such entertainment, dance, concert, exhibition or lecture are to be appropriated 100% for the purpose and objects for which such organization or association was formed and from which profit is not derived either directly or indirectly by any person; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the city requiring a permit from the Council or any commission or officer as to conduct, manage or carry on any profession, trade, calling or occupation. Such gatherings must have Council permission to have an exempt license.
(B) Disabled veterans may also have a fee exempt license for the purpose of peddling or soliciting upon the presentation of a document or documents establishing an honorable discharge or release from the Armed Forces, a medical statement certifying that such veteran is physically unable to obtain a livelihood by manual labor and is a qualified elector of the state.
('81 Code, § 5.04.290)
Nothing in this chapter shall be deemed or construed to apply to farmers, poultry raisers or horticulturists whose place of producing is within the city, who sell exclusively products produced or grown by them; provided, however, that this exemption shall not be deemed or construed to apply in favor of any person, including cooperative associations, who packs, processes or sells products produced by more than one farmer, poultry raiser or horticulturist or who otherwise serves or represents more than one farmer, poultry raiser or horticulturist.
('81 Code, § 5.04.300) (Ord. 871, passed - -86)
The License Collector shall, upon a proper showing contained in the notarized statement, issue a license to such person claiming exemption under this subchapter without payment to the city of the license tax required by this chapter.
('81 Code, § 5.04.320)
(A) The License Collector may revoke any license granted pursuant to the provisions of this subchapter upon information that the licensee is not entitled to the exemption as provided in this subchapter.
(B) Any other business license may be revoked for cause after due notification and hearing and action of the Council.
('81 Code, § 5.04.330)
RATES
There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed, and it is unlawful for any person to transact and carry on any such business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so or without complying with all applicable provisions of this chapter.
('81 Code, § 5.04.340) (Ord. 871, passed - -86) Penalty, see § 110.99
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