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The provisions of this ordinance shall not be deemed or construed to require the payment of a 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 individual; nor shall any license 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 license 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 lecture are to be appropriated 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 individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a permit from the city council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.
(Prior code § 5.04.100(F) (Ord. 494 § 9(f), 1960))
No license tax payable under this chapter shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state.
(Prior code § 5.04.100(G) (Ord. 494 § 9(g), 1960))
(Prior code § 5.04.100(C--E) (Ord. 494 § 9(c)--(e), 1960))
A. Every person required to have a license under the provisions of this chapter shall make application for the same to the tax collector of the city.
B. If the application is sufficient in form and content, the tax collector shall issue to such person a license which shall contain the following:
1. The name of the person to whom the license is issued;
2. A description of the business licensed;
3. The place where such business is to be transacted and carried on;
4. The date of the expiration of such license;
5. Such other information as may be necessary to the enforcement of the provisions of this chapter.
C. In all cases in which the license tax is payable in advance, the tax collector shall not issue the license until the tax is paid.
(Prior code § 5.04.110 (Ord. 533 § 1 (part), 1962: Ord. 494 § 10(a), 1960))
No license provided for in this chapter shall be initially issued to any person unless such person has filed with the tax collector a written application upon a form to be provided by the tax collector, signed under penalty of perjury or verified under oath before a person authorized to administer oaths by the applicant or a managing agent or officer of the applicant, wherein is set forth all information required by the tax collector in order to enable him to determine the proper license to be issued and the correct amount of the license tax payable therefor.
(Prior code § 5.04.120 (Ord. 494 § 10(b), 1960))
No license provided for in this chapter shall be renewed or reissued to any person unless such person has filed with the tax collector a written application upon a form to be provided by the tax collector, signed under penalty of perjury or verification under oath before a person authorized to administer oaths by the applicant or a managing agent or officer of the applicant, wherein is set forth all information required by the tax collector in order to enable him to determine the proper license to be issued and the correct amount of the license tax payable therefor.
(Prior code § 5.04.130 (Ord. 494 § 10(c), 1960))
No statement contained in an application for a license or for a renewal of a license shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such applications and each of the several items therein contained shall be subject to audit and verification by the tax collector, his deputies, or authorized employees of the city, who are authorized to examine, audit, and inspect such books and records of any licensee or applicant for a license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes set forth in this section.
(Prior code § 5.04.140(A) (Ord. 494 § 11(a), 1960))
The information furnished to or secured by the tax collector, his deputies, or other employees of the city pursuant to Sections 5.04.160 through 5.04.190 shall be confidential. Any disclosure or use of such information by any officer or employee of the city which is not reasonably and directly related to the enforcement or administration of this chapter is unauthorized and shall constitute a misdemeanor for which such officer or employee shall be subject to the penalty provisions of this chapter in addition to any other penalties provided by law.
(Prior code § 5.04.140(B) (Ord. 494 § 11(b), 1960))
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