Nothing in this code shall be 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 from the
amount of such taxes as are herein prescribed.
(Prior code § 16-190; Ord. 69-O-101 § 1, 1969)
Nothing in this code shall be construed as exempting any person
from obtaining a business license. Every person obtaining a tax exempt
license shall pay a processing fee of one ($1.00) dollar.
(Prior code § 16-191; Ord. 69-O-101 § 1, 1969)
(Refer to Section 16001, Business and Professions Code, State
of California)
Every honorably discharged member of the Armed Forces of the
United States, who is physically unable to obtain his livelihood by
means of manual labor and who is a qualified voter of the state, shall
have the right to distribute circulars, hawk, peddle and vend any
goods, wares or merchandise owned by him or her, except spiritous,
malt, vinous or other intoxicating beverages, without the payment
of a license fee, subject, however, to the restrictions, limitations
and conditions hereafter set forth.
(Prior code § 16-192; Ord. 69-O-101 § 1, 1969)
Every applicant must comply with the following requirements
before a license may be issued under the provisions of this section:
(1)
Every
applicant must furnish a certificate of physical disability executed
by a qualified surgeon of any of the Armed Forces of the United States,
a certificate of honorable discharge from any of the Armed Forces
of the United States, and written recommendation from the representatives
of the local posts of the American Legion and the Veterans of Foreign
Wars;
(Prior code § 16-192.1; Ord. 69-O-101 § 1, 1969)
A license, when issued, is subject to the following conditions:
(1)
It
is nontransferable and for the exclusive use of the licensee named;
(2)
Should
the license be found in the possession of one other than the licensee
named, it shall be surrendered to the license collector and canceled
and neither the licensee named nor the holder thereof shall thereafter
be entitled to hold an exempt license under the provisions of this
section;
(3)
The
licensee named must identify himself by his signature whenever required
to do so by the police officer, license inspector, or license collector
of the city;
(4)
Whenever
the licensee uses any wagon, cart, tray, basket, or other vehicle
or receptacle in vending such goods, wares or merchandise, said license
shall be carded in a license holder attached to said vehicle or receptacle
and in plain view;
(5)
Every
license issued under the provisions of this section shall expire thirty
days from and after the date of issuance and a new license may thereafter
be issued pursuant to the provisions of this section.
(Prior code § 16-192.2; Ord. 69-O-101 § 1, 1969)
(Refer to Section 16002, Business and Professions Code, state
of California)
Any commercial travelers or selling agents, selling their goods
to other business establishments for the purpose of resale or reuse
by others, whether selling for present or future delivery by sample
or otherwise. This section shall exempt such person only from the
payment of license fees. Any license exempt of tax is nontransferable
and for the exclusive use of the licensee named.
(Prior code § 16-193; Ord. 69-O-101 § 1, 1969)
The provisions of this title shall not be deemed or construed
to require the payment of a license tax to conduct, manage, or carry
on any business, occupation, or activity from any institution or organization
which 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 license 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
license tax be required for the conducting of any entertainment, dance,
concert, 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,
concert, exhibition, or lecture are to be appropriated for the purpose
and object 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 permit from the
city council or any commission or officer to conduct, manage, or carry
on any profession, trade, calling or occupation.
(Prior code § 16-194; Ord. 69-O-101 § 1, 1969)
None of the license fees provided for by this code shall be
so applied as to occasion an undue burden upon interstate commerce.
In any case where a license fee is believed by a license or applicant
for license to place an undue burden upon such commerce, he or she
may apply to the license and tax collector for an adjustment of the
fee so that it shall not be discriminatory, unreasonable, or unfair
as to such commerce. Such application may be made before, at, or within
six months after payment of the prescribed license fee. The applicant
shall, by affixing and supporting testimony, show his method of business
and gross volume or estimated gross volume of business and such other
information as the license and tax collector may deem necessary in
order to determine the extent, if any, of such undue burden on such
commerce. The license and tax collector shall then conduct an investigation
comparing the applicant's business with other businesses of
like nature and shall make findings of fact from which he shall determine
whether the fee fixed by this code is unfair, unreasonable or discriminatory
as to applicant's business, and shall fix as the license fee
for the applicant an amount that is fair, reasonable and nondiscriminatory,
or, if the fee has already been paid, shall order a refund of the
amount over and above the fee so fixed. In fixing the fee to be charged,
the license and tax collector shall have the power to base the fee
upon a percentage of gross sales, or any other method which will assure
that the fee assessed shall be uniform with that assessed on businesses
of like nature, so long as the amount assessed does not exceed the
license tax as prescribed by this code. Should the license and tax
collector determine the gross sales measure of the fee to be the fair
basis, he may require the applicant to submit, either at the time
of termination of the applicant's business in the city or at
the end of each three months period, a sworn statement of the gross
sales and pay the amount of the fee therefor, provided that no additional
fee during any one calendar year shall be required after the licensee
shall have paid an amount equal to the annual license as prescribed
in this code.
(Prior code § 16-195; Ord. 69-O-101 § 1, 1969)
Any doctor, lawyer, architect, dentist or other professional
person not having a fixed place of business within the city, who is
called upon to come to the city to render services, shall be not required
to pay a business license tax.
(Prior code § 16-196; Ord. 69-O-101 § 1, 1969)
Upon application and subject to any administrative requirements
of the city administrator, the license and tax collector may issue
a license without payment of any license tax to any person under the
age of 18 years where the following conditions are present:
(1)
Minor
person conducting business is currently enrolled in school not above
high school;
(2)
Business
activity is conducted only outside of school hours or during school
vacation;
(3)
Business
activity produces not more than $1,000 in gross receipts during any
calendar year, and any profits therefrom accrue only to applicant;
(4)
Only
applicant and others under age of 18 years shall be employed in the
business; and
(5)
Applicant
has filed with the license and tax collector the written consent of
a parent or legal guardian to issuance of license.
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Such person shall not be exempt from any permit fees required
by this code, and shall pay a one dollar ($1.00) processing fee for
the issuance of such tax exempt license.
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(Prior code § 16-198; Ord. 69-O-101 § 1, 1969)
