(a) 
The provisions of this title shall not be deemed or construed to require the payment of a tax to conduct, manage, or carry on any business, occupation, event, or activity, which is conducted, managed or carried on by or for the benefit of any religious, charitable, philanthropic or educational purpose, and which is organized on a nonprofit basis. The tax collector may require such information or evidence as is necessary to establish such status.
(b) 
Nothing contained in this title shall be deemed to exempt any person from complying with the provisions of any ordinance of this city requiring such person to obtain a permit from the council or proper officers to conduct, manage or carry on any such business, occupation, event or activity.
(Ord. No. 85-8, § 3, 4-1-85)
The provisions of this title shall not be deemed or construed to require the payment of a business tax by an individual artist for the exhibition or display of paintings, sculpture, photographs or other fine arts in public buildings, art galleries, or in any business establishment if the exhibition or display is incidental to the primary business conducted on the premises, and is primarily for cultural and educational purposes.
(Ord. No. 85-8, § 3, 4-1-85)
The provisions of this title shall not be deemed or construed to require the payment of a business tax by any person selling, exclusively, any fruits, vegetables, dairy products or livestock or any other products raised upon his land; provided, however, that such person shall furnish conclusive proof to the tax collector that such products were raised by him upon his land.
(Ord. No. 85-8, § 3, 4-1-85)
The provisions of this title shall not be deemed or construed to require the payment of a business tax by any public utility operating under a franchise granted by the City of Costa Mesa and paying a franchise tax thereunder, except a business tax shall be required for any retail sales or service conducted by such utility in the City of Costa Mesa.
(Ord. No. 85-8, § 3, 4-1-85)
The provisions of this title shall not be deemed or construed to require the payment of a business tax by any doctor, lawyer, architect or other professional person not having a fixed place of business within this city, who is called upon to come and render service.
(Ord. No. 85-8, § 3, 4-1-85)
The provisions of this title shall not be deemed or construed to require payment of a business tax by any disabled veteran holding an honorable discharge from any branch of the military service of the United States, if such person furnishes to the tax collector a certificate of physical disability executed by a qualified physician of the United States Armed Services.
(Ord. No. 85-8, § 3, 4-1-85)
The provisions of this title shall not be deemed or construed to require the payment of a business tax for engaging in a business or the doing of an act when such payment would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which payment would be in violation of the Constitution of the United States or the Constitution of the State of California.
(Ord. No. 85-8, § 3, 4-1-85)
The tax collector may, if he deems it necessary or convenient for administrative purposes, issue a business license to persons or businesses not required to pay a business tax under the provisions of this title.
(Ord. No. 85-8, § 3, 4-1-85)