Any person claiming an exemption pursuant to Sections 6.01.090 and 6.01.100 shall file a sworn statement with the tax collector, on a form provided and payment of an administrative fee as set by resolution, stating the facts upon which such an exemption is claimed, as well as documentation requested by the tax collector to support the requested exemption such as, but not limited to, evidence of nonprofit status, or prior year(s) tax return(s) or evidence of disability or discharge from the service.

The tax collector may, upon a proper showing of exempt status, issue a business tax certificate to such person claiming exemption from payment of the business tax required by this chapter. In the absence of substantiating the claim for exclusion or exemption, such person shall be liable for the payment of the business tax imposed by this chapter. (Ord. 1921 NCS §2 (part), 1993.)