Should a dispute arise between the purchaser and vendor as to whether or not the sale
of admission is exempt from taxation under this article, nevertheless, the vendor
shall collect and the purchaser shall pay such tax, and the vendor shall thereupon
issue to the purchaser a receipt or certificate, on forms prescribed by the manager
of finance, showing the names of the purchaser and vendor, the date, price, amount
of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter
may apply to the manager for a refund of such taxes, and it shall be the duty of the
manager to determine the question of exemption, subject to review by the courts as
herein provided.
