§ 114-45. Exemptions.

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Any person exempt under state law from the payment of the tax and license required by this article shall be exempt from such tax to the city. Such exemptions may be claimed for the reasons and in the manner in such cases provided by state law. When an exemptionist thus establishes his exemption from such tax, the director of revenues and assessments shall issue an exemption certificate to him, which shall be renewed each year and entitle such person individually to exercise such privilege within the city for the current period of such certificate without paying such license tax. Such exemption certificate, however, shall not entitle any other person to enjoy the benefit of such certificate, directly or indirectly, without paying such license tax.

(Code 1971, § 17-26)

                    
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