§ 5.40.085. Certificate of exemption—Application, issuance—Cancellation—Proof of nonprofit status

A.

Any person seeking to secure an exemption pursuant to Section 5.40.025 from the admission tax as provided in this Chapter 5.40 shall present, at the time of its application for a business license tax certificate as described in Section 5.55.030, official proof of its exemption from federal income taxation pursuant to Section 501(c)(3), (4) or (6) of the Internal Revenue Code of 1986, as now existing or hereafter amended, or in the alternative provide proof of its specific exemption from the requirement to file IRS Form 1023 in order to obtain tax exempt status. If the exemption applicant already has a business license tax certificate, then the request for exemption and proof required above shall be filed prior to engaging in the activity that requires an admission. If the Director determines that persons paying such admission charge are not subject to the admission tax, the applicant shall receive a certification of such determination for the activity or series of activities, as the case may be. The Director shall issue a person a certificate of exemption that applies retroactively if the person presents proof of eligibility for a certificate of exemption under this Section 5.40.085 for the entire period of retroactive certification and also remits to the City any admission tax collected under subsection 5.40.020.H but not yet remitted. The City shall not refund any admission tax already remitted to the City by the person prior to the issue of the certificate of exemption.

B.

The Director may cancel the certificate of exemption of any college, university, or nonprofit organization that (1) secures an exemption from the tax by making a false representation in its application, or (2) otherwise violates Section 5.40.025 or a rule or regulation of the Director implementing it.

C.

If the Director has ordered a certificate of exemption cancelled, an aggrieved person may contest the cancellation by filing a notice of appeal and request for hearing with the Hearing Examiner within 30 days after service or mailing of the order. If a request for hearing is filed by the applicant within the prescribed period, a hearing shall be scheduled before the Hearing Examiner and shall be conducted by the Hearing Examiner according to the applicable Hearing Examiner rules.

D.

A certificate of exemption issued under subsection 5.40.085.A will be valid for as long as the person receiving the certificate holds a business license tax certificate under Section 5.55.030 and remains eligible to obtain a certificate under subsection 5.40.085.A.

(Ord. 124903 , § 1, 2015; Ord. 124808 , § 6, 2015; Ord. 121253 § 10, 2003; Ord. 120794 § 116, 2002; Ord. 118141 § 1, 1996; Ord. 117169 § 18, 1994; Ord. 112813 § 2, 1986; Ord. 111449 § 4, 1983; Ord. 102719 § 3(part), 1973; Ord. 102622 § 3(part), 1973; Ord. 72495 § 8(part), 1943.)