§ 4.68.040. Exemptions.

A.

Exempted Users. This chapter shall not apply where the director determines that a service user is one of the following:

1.

The city;

2.

Any person when imposition of a tax imposed by this chapter upon that person would be in violation of the Constitution of the United States or that of the state of California;

3.

The state, any county, municipal corporation, city and county, district or any political subdivision of the state of California;

4.

The United states or any agency or instrumentality thereof; or

5.

Any person otherwise exempted by this chapter from payment of a tax imposed by this chapter.

B.

Filing Application. Except those persons determined to be exempt pursuant to the rules and regulations adopted by the director, no exemption shall be granted by the director unless an application in writing, stating under penalty of perjury the specific grounds for the exemption, is filed with the director. The application shall be submitted on forms furnished by the director.

C.

Proof Required. No exemption shall be granted by the director unless the applicant establishes to the satisfaction of the director a right thereto by written records demonstrating entitlement.

D.

Determination by the Director. Within a reasonable time following receipt of a properly completed application, the director shall notify the applicant in writing of the director's determination on exemption. In the event of approval, the director shall also give written notice to the applicant's service supplier.

E.

Action by Service Supplier(s). If the director grants an exemption to a service user, the service supplier(s) shall discontinue collecting taxes imposed by this chapter from the service user within sixty (60) days of receipt of the director's written notice.

F.

Refund. In the event a service user who has paid the tax is granted an exemption, that service user may apply for a refund of the tax paid under Section 4.68.210.

G.

Finality. Any decision of the director made under this section shall be final.

(Prior code § 17001; Ord. 22833.)