(a) This chapter shall not apply to any person, firm or corporation, or to any property to whom or which it is beyond the power of Council to impose the tax herein provided for.
If any sentence, clause or part of this chapter, or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid such unconstitutionality, illegality or invalidity shall only affect such clause, sentence, section or part of this chapter, the remaining provisions, sentences, clauses, sections or other parts of this chapter shall not be affected. It is hereby declared to be the intention of Council, that the chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included.
(b) Notwithstanding any other provision of this chapter the tax provided for herein shall not be levied or collected upon the military pay or allowances of members of the armed forces of the United States, or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or tax exempt activities, nor shall this chapter apply to any person, firm, corporation or to any property as to whom or which it is beyond the power of Council to impose the tax herein enacted.
(c) This chapter insofar as the levy of taxes is concerned, shall be continuous until repealed. Insofar as the collection of taxes levied during the life of this chapter, and actions or proceedings for collecting any taxes so levied or enforcing any provision of this chapter is concerned, it shall continue effective until all such taxes levied during the life of this chapter are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated. All annual returns under this chapter shall be filed on or before April 15 of each year for tax liabilities incurred in the preceding year.
(Ord. 01-10037. Passed 10-10-01.)