§ 2006-3. Sworn statement.  


Latest version.
  • Any person claiming an exemption pursuant to the provision of this section shall file a sworn statement with the Tax Collector stating the facts and legal authority upon which an exemption is claimed. In the absence of such a sworn statement substantiating the claim for exemption, such person shall be liable for the payment of the business taxes imposed by this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)