(A) 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 Constitution or applicable statutes of the United States or of the State from the payment of such taxes as are prescribed in this Chapter.
(B) Any person claiming an exemption pursuant to this Section shall file a sworn statement with the Collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this Chapter.
(C) The Collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate to such person claiming exemption under this Section without payment to the City of the business tax required by this Chapter. Such certificate shall show on its face that it is issued to an exempt holder pursuant to this Section. Any such exemption shall be approved by the City Attorney.
(D) The Collector, after giving notice and a reasonable opportunity for hearing to a business tax certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this Section upon proof that the exempt holder of the business tax certificate is not entitled to the exemption as provided in this Section. (Ord. 621-94, 12-20-1994)