A. Nothing in this title shall be deemed or construed to require payment of such tax as herein prescribed from any entity transacting and carrying on any business which is exempt from the payment of such tax as is herein prescribed by virtue of the Constitution of the United States or applicable statues of the United States or of Section 14 of Article XIII of the Constitution of the state of California.
B. Any entity 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 entity shall be liable for the payment of the taxes imposed by this title. (Ord. 9517 § 1 (part), 1995: prior code § 6200)