The provisions of this chapter shall not 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.
Any person claiming an exemption pursuant to the provisions of this section shall file a sworn statement with the Collector stating the facts upon which an 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.
The Collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate to such person claiming an exemption pursuant to the provisions of 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 the provisions of this section.
The Collector, after giving notice and a reasonable opportunity for a 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 such business tax certificate is not entitled to the exemption as provided in this section.
(a) Disabled veterans. No business tax payable pursuant to the provisions of this chapter shall be payable by any honorably discharged soldier, sailor, marine, or airman of the United States who suffers from a service-connected disability and due to this disability is unable to obtain his livelihood by means of manual labor and who is at the time of application a qualified voter of the State; subject, however, to the following restrictions, limitations, regulations and conditions:
(1) Every applicant shall furnish a certificate of physical disability executed by a qualified surgeon of the armed forces and also proof of honorable discharge.
(2) When an exempt business tax certificate is issued, it shall be nontransferable and for the exclusive use of the named.
(3) The applicant shall furnish a recent photograph of sufficient size to be attached to such business tax certificate at all times.
(4) The named shall identify himself whenever requested to do so by any citizen, police officer, or by the Director of Finance or any of his deputies.
(5) Every business tax certificate issued pursuant to the provisions of this section shall expire sixty (60) days from and after the date of issuance,
and a new business tax certificate may thereafter be issued pursuant to the provisions of this section.
(6) It shall be unlawful for any person to transfer or convey the certificates mentioned in subsection (1) of this subsection to any person for the purpose of securing the business tax certificate required by the provisions of this chapter.
(7) Failure to comply with any and all the restrictions, limitations, regulations, and conditions of this subsection (a) shall be grounds for the revocation of such business tax certificate and for refusing its renewal.
(b) Charitable, religious, and nonprofit organizations. Any applicant for a business tax certificate to solicit funds for charitable, religious, or nonprofit purposes shall be required to register with the License Department of the City, identify himself, and establish his authority to act for the charitable, religious, or nonprofit cause which he purports to represent. The provisions of this chapter shall not be deemed or construed to require the payment of a business tax certificate to conduct, manage, or carry on any business, occupation, or activity of any institution or organization recognized as a tax exempt institution or organization by the Franchise Tax Board of the State or Internal Revenue Service of the United States carried on wholly for the benefit of religious, charitable, or nonprofit purposes and from which profit is not derived either directly or indirectly by any person. Nor shall any business tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts or net proceeds of any such entertainment, concert, exhibition, or lecture are appropriated or turned over to any religious organization or school or to any bona fide religious or benevolent purpose within the City; nor shall any business 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, by any individual; provided, however, the provisions of this section shall not be deemed to exempt any person, organization, or association from complying with the provisions of this Code requiring a permit from the Council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.
Such exemption shall not be construed to extend to any person, business, corporation or organization receiving a fee, wage, stipend, salary, emolument, remuneration, compensation, or pay for the performance of the business, occupation, or activity. Any such person, business, corporation, or organization shall be subject to the business tax provisions of this chapter. The person, business, corporation, or organization shall deduct the appropriate business tax from the moneys conveyed for services rendered and shall cause the same to be conveyed to the Director of Finance prior to the business, occupation, or activity being undertaken.
(1) Volunteer workers receiving no remuneration whatsoever shall be exempt from the business tax provisions of this chapter.
(2) Any employee or servitor of a religious organization within the City shall be exempt from the business tax for the service or activity performed.
(c) Part-time occupations. The provisions of this chapter shall not apply to any natural person engaged in the business, trade, occupation, or calling of part-time household servant or similar domestic worker, or to any minor under the age of eighteen (18) or adult over the age of sixty-five (65) engaged in any part-time occupation provided the gross income of such natural person, minor, or adult over sixty-five (65) from the business, trade occupation, or calling does not exceed One Thousand Two Hundred and no/100ths ($1,200.00) Dollars per year.
(§ 2, Ord. 176-NS, eff. December 4, 1970, as amended by § 1, Ord. 1392-NS, eff. June 7, 2002)