§ 3.20.150. Certificate of exemption.

A.

A person shall apply to the finance director for a certificate of exemption that is required for an exemption from sales tax under Section 3.20.140, on a form approved by the finance director. The finance director may require additional information of the applicant as necessary to determine whether the application should be granted.

B.

The finance director may revoke a certificate of exemption after notice to the holder of the certificate and a hearing, if the finance director finds that the holder of the certificate:

1.

Gave false information when applying for the certificate of exemption;

2.

Used the certificate of exemption in a transaction that was not exempt from sales tax;

3.

Permitted the use of the certificate of exemption by a person other than an authorized agent or employee of the holder of the certificate; or

4.

Ceases to be entitled to exemption from sales tax.

(Ord. 04-10 § 2 (part), 2004).