§ 5.04.080 — Exemptions

5.04.080 - Exemptions.

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 of California from the payment of such taxes as are herein prescribed. Any person claiming an exemption pursuant to this section or Section 5.04.090 shall file a sworn statement with the Collector stating the facts upon which the exemption is claimed, and shall provide the Collector any additional documentation requested that substantiates the claim, and in the absence of such statement and requested documentation 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 certificate to such person claiming exemption under this section or Section 5.04.090 without payment to the City of the business tax required by this chapter. The Collector, after giving notice and a reasonable opportunity for hearing to a registrant, may revoke any certificate granted pursuant to the provisions of this section or Section 5.04.090 upon information that the registrant is not entitled to the exemption as provided herein. If the exemptions under this chapter conflict with state law, the state law shall govern.

(Ord. 7663, § 4, 2024; Ord. 6923 § 8, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)