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The food vendor must demonstrate both of the following to qualify for a financial hardship exemption:

(1) a gross income under $300,000 on its tax filing for the most recent tax year; and

(2) with respect to each specific and necessary polystyrene foam disposable food service ware, that there is no feasible alternative that would cost the same or less than polystyrene foam disposable food service ware.

[Added Sec. 3, Ord. No. 2015-11, Feb. 5, 2015.]