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<br /> DES:djk 1'\4/16/90 (038/7) <br />require the payment of any business license tax prescribed <br />in this article by any person engaged in the business of <br />recreation instruction or sports officiating for programs or <br />activities conducted or sponsored by the City." <br /> "Section 32.137. Claim for Exemption. Any person <br />claiming an exemption pursuant to this Division shall file <br />an affidavit or declaration under penalty of perjury with <br />the Director stating facts upon which such exemption is <br />claimed, and attaching thereto documents in support of such <br />claim. " <br /> "Section 32.138. Exempt License. Upon a proper <br />showing contained in said affidavit or declaration or <br />attachments, the Director shall issue a license to the <br />person claiming an exemption, without payment to the City of <br />the business license tax prescribed in this article." <br /> "Section 32.139. Revocation. The Director may revoke <br />any license theretofore issued without payment of a business <br />license tax, upon information that said licensee is not <br />entitled to an exemption, or is no longer entitled, to the <br />exemption upon said license had been issued." <br /> "DIVISION S. ENFORCEMENT <br /> "Section 32.135. Director to Enforce provisions of <br />Article. It shall be the duty of the Director to enforce <br />each and all of the provisions of this article." <br /> "Section 32.136. Tax and Penalty Deemed Debt to City. <br />The amount of any license tax and penalty imposed by the <br />provisions of this article shall be deemed a debt to the <br /> 20 <br /> ~2 016 <br /> -- <br />