A person receiving an exemption for a location pursuant to this division in a previous
year and who has allowed the registration for exemption for said location to lapse
may apply for reinstatement of the exemption for that location. The amount of the
exemption allowed upon reinstatement shall be the same amount which would be charged
based upon the number of years which have elapsed since that location was first granted
an exemption. In no case shall this section be interpreted to allow for greater rate
of exemption or longer term of expiration than if a location's registration had never
lapsed.
(b)
Any person who has allowed the registration for any exemption issued pursuant to this
division to lapse and who has failed to reapply prior to the expiration of retail
incentive tax zone status in the area where the business is located shall not be eligible
to regain exempt status after expiration of retail incentive tax-exempt status for
that area.
(Ord. No. 1997-48, § 2, 8-25-97)
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