A. No fees in this title shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the state of Utah from payment to municipal corporations of such fees as are prescribed in this title.

B. Any person claiming exemption pursuant to this section shall file a verified statement with the license officer stating the facts upon which exemption is claimed. The license officer shall, upon a proper showing contained in the verified statement, issue a license to a person claiming exemption under the provisions of this title without payment to the city of the license fee required by this title. Every person claiming exemption from payment of any license fee provided in this title upon the grounds of an imposition of such fee casts an unlawful burden upon his right to engage in commerce with foreign nations or among the several states or conflicts with the regulation with interstate commerce by the United States shall file a verified statement with the license officer disclosing the interstate or other character of the type of business entitling such exemption. Such statement shall state the name and location of the person for which the nearest local or state manager, if any, and his address, the kind of goods, wares, merchandise, or other service to be delivered, or performed, the method of solicitation or taking orders, the place from which the same are to be shipped or forwarded or the services performed, the location of any warehouse, factory or plant within the state of Utah, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to claim exemption. A copy of the order blank contract form, or other papers used by such person shall be attached to the verified statement. The license officer, after having a reasonable period of time to verify and review the information contained in the verified statement, shall establish a reasonable license fee. If the person claiming exemption refuses to pay this fee he shall be referred to the city attorney who shall review the information contained in his verified statement by the city license officer. [Code 2000 § 16-1-8].