Should a dispute arise between the purchaser and seller as to whether or not any sale or commodity or service is exempt from taxation hereunder, nevertheless, the seller shall collect and the purchaser shall pay such tax, and the seller thereupon issues to the purchaser a receipt or certificate, on forms prescribed by the finance director, showing the names of the seller and purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of the exemption. The purchaser may thereafter apply to the finance director to determine the question of exemption, subject to review by the courts, as herein provided. (Ord. 30, Series 2021)