14.35.060 Exemptions.
This section is included in your selections.
(a) The passenger wharfage fees provided for in CCO 14.35.020 shall not apply to:
(1) Ships without berths or overnight accommodations for passengers;
(2) Ships operated by entities described in Section 501(c) of the Internal Revenue Code of 1986, as amended; or
(3) Ships operated by a state or political subdivision of the state, the United States government, or a foreign government.
(b) The burden of proving an exemption shall be on the person claiming the exemption. Persons claiming an exemption shall be required to obtain an exemption certificate from the City Manager in accordance with procedures established by the City Manager under CCO 14.35.070. [Ord. 23-01 § 2 (Exh. A), 2023.]