Nothing in this Code 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
of the State of California from the payment of such taxes as are prescribed
in this Code.
(2194 § 2, 1991; 2808 § 1, 2012)
A tax certificate, but no tax, shall be required from the businesses
exempted by the provisions of this chapter.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person claiming an exemption pursuant to this chapter shall make written application for a tax certificate as provided in Section 5.02.010, stating the facts upon which the exemption is claimed. The Tax Administrator is authorized to approve exemptions provided by ordinance.
(2194 § 2, 1991; 2808 § 1, 2012)
The Tax Administrator, after giving notice and a reasonable
opportunity for hearing to a person, may revoke any tax certificate
granted pursuant to the provisions of this chapter, if in his or her
opinion, the person is not entitled to the exemption as provided therein.
(2194 § 2, 1991; 2808 § 1, 2012)
Every honorably discharged military person of the United States,
who is physically unable to obtain his or her livelihood by means
of manual labor and who is a qualified voter of the state, shall have
the right to hawk, peddle, and vend any goods, wares, or merchandise
owned by him or her, except spirituous malt, vinous, or other intoxicating
beverages, without the payment of a business tax. However, this section
does not exclude the applicant from business tax payments as a result
of obtaining a livelihood from other than the specific regulatory
citations noted above.
(2194 § 2, 1991; 2808 § 1, 2012)
The provisions of this Code shall not be deemed or construed
to require the payment of a business tax to conduct, manage, or carry
on any business, occupation, or activity from any institution or organization
that is conducted, managed, or carried on wholly for the benefit of
charitable purposes or from which profit is not derived, either directly
or indirectly, by any individual; nor shall any business tax be required
for the conducting of any entertainment, concert, exhibition or lecture
on scientific, historical, literary, religious, or moral subjects
within the City whenever the receipts of any such entertainment, concert,
exhibition, or lecture are to be appropriated to any church or school
or to any religious or benevolent purpose; nor shall any business
tax be required for the conducting of any entertainment, dance, concern,
exhibition or lecture by any religious, charitable, fraternal, educational,
military, state, county, or municipal organization, or association
whenever the receipts of any such entertainment, dance, concern, exhibition,
or lecture are to be appropriated for the purpose and objects for
which such organization or association was formed and from which profit
is not derived, either directly or indirectly, by any individual;
provided, however, that nothing in this section shall be deemed to
exempt any such organization or association from complying with any
of the provisions of this Code requiring a tax certificate or permit
from the Tax Administrator to conduct, manage, or carry on any profession,
trade, calling, or occupation.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person of the age of 18 years or less, a citizen of the
City, and who is enrolled in an institution of secondary education
shall be exempt from payment of a business tax.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person unable to obtain a livelihood by manual labor who
commences, transacts, and carries on in the City any business in a
home in a residential zone whose annual gross receipts from such business
is $2,000.00 or less, shall be exempted from the payment of a business
tax hereunder; provided, however, that an annual recordation fee of
$10.00 shall be due and payable for the issuance of such gratuitous
tax certificate; and, further provided that the applicant furnishes
conclusive proof to the Tax Administrator that the annual gross receipts
of such business does not exceed $2,000.00.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person peddling exclusively any fruit or vegetables or other
produce raised on his or her land located within the City limits shall
furnish conclusive proof to the Tax Administrator that such produce
was raised by him or her on his or her land before the issuance of
a tax certificate, and any person so peddling shall carry the certificate
with him or her.
(2194 § 2, 1991; 2808 § 1, 2012)
