§ 3.24.030. Exemptions—General

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Business operations taxes imposed by this chapter do not apply to a person transacting and carrying on a business exempted by the Constitution or statute of the United States or of the state from the payment of the tax prescribed.

Any person claiming an exemption under sections 3.020 or 3.030 of this section shall file a sworn statement with the administrator stating the facts upon which exemption is claimed. In the absence of such statement substantiating the claim the person is liable for the payment of the taxes imposed by this chapter.

Upon a proper showing contained in the sworn statement, the administrator shall issue a certificate to a person claiming exemption under section 3.020 or 3.030 without payment to the city of the tax required by this chapter.

The administrator, after giving notice and a reasonable opportunity for hearing to a taxpayer, may revoke a certificate granted under this section upon information that the business is not entitled to the exemption as provided.

(Ord. No. 333)

                    
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