This article shall not be deemed or construed to require 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 to municipal corporations of such license
taxes as are herein prescribed.
(Ord. No. 95-1, § 1, 2-8-95)
A license required by this division shall not be required of
persons auctioning chattels, goods, wares or merchandise of a regularly
established merchant licensed under this article or any other ordinance
nor shall such license tax be required for selling any goods at public
sale belonging to the United States, or the state or of any public
party or corporation, or for the sale of property by virtue of process
issued by any state or federal court, or a sale of real estate by
a trustee under a duly executed trust deed, or the assets of the estate
of a decedent, or incompetent person or minor.
(Ord. No. 95-1, § 1, 2-8-95)
The provisions of this article shall not be deemed or construed
to require the payment of a license tax to conduct, manage or carry
on any business, occupation or activity from any institution or organization
which is conducted, managed or carried on wholly for the benefit of
charitable purposes or from which profit is not derived, either directly
or indirectly, by an individual, firm or corporation.
(Ord. No. 95-1, § 1, 2-8-95)
Any person claiming an exemption pursuant to this article shall
file a verified statement with the director stating the facts upon
which the exemption is claimed.
(Ord. No. 95-1, § 1, 2-8-95)
The following information shall be required in the verified
statement of persons claiming exemptions to the license fees imposed
by this article because engaged in interstate commerce:
(1)
The
name and location of the company or firm for which the orders are
to be solicited or secured;
(2)
The
kind of goods, wares or merchandise to be delivered and the place
from which the same are to be shipped or forwarded;
(3)
The
name and address of the local or state manager;
(4)
The
method of solicitation or taking orders and the method of delivery;
(5)
The
location of any warehouse, factory or plant within the state from
which goods are to be delivered;
(6)
A
copy of order blank, contract form or other papers used by the applicant
in taking orders.
(Ord. No. 95-1, § 1, 2-8-95)
The director shall, upon a proper showing contained in the verified statement required by this article, issue a license to such person claiming exemption under sections 16-43 and 16-45 of this article without payment to the city of the license tax required by this article.
(Ord. No. 95-1, § 1, 2-8-95)
The director may revoke any license granted pursuant to the
provisions of this article upon information that the licensee is not
entitled to the exemption as provided herein.
(Ord. No. 95-1, § 1, 2-8-95)
Nothing in this section shall prevent a free temporary business
permit from being issued in lieu of a free business license.
(Ord. No. 95-1, § 1, 2-8-95)
