Persons in the categories set out in subsections A through I
inclusive, shall be exempt from the payment of a license tax.
A. Charitable
Organizations. Any charitable institution, organization, or association
organized for charitable purposes and conducted for charitable or
benevolent purposes and not for private gain.
B. Charitable
Entertainments. Any person conducting or staging any concert, exhibition,
lecture, dance, amusement, or entertainment where the receipts, if
any, derived therefor are to be used solely for charitable or benevolent
purposes and not for private gain.
C. Certain
Organizations—Entertainments.
1. Any
religious, fraternal, student cooperative, educational, military,
State, County or municipal organization or association for the conducting
of any business which is open to the members thereof only and not
open to the public.
2. Any
religious, fraternal, educational, military, State, County or municipal
organization or association for the conducting or staging of any amusement
or entertainment, concert, exhibition, lecture, dance, or athletic
event, when the receipts derived are to be used wholly for the benefit
of such organizations and not for private gain of any person.
3. Any
student organization, association, or cooperative sanctioned by the
educational institution from which the membership is drawn, for the
conducting or staging of any amusement or entertainment, concert,
exhibition, lecture, dance, or athletic event when the receipts derived
are to be used wholly for the benefit of such organization and not
for private gain of any person.
4. Any
organization or association for the conducting or staging of any amusement
or entertainment, concert, exhibition, lecture, dance, or athletic
event, when the use of the premises upon which such activity is conducted
or staged is a municipal use. Municipal use is a use or performance
which benefits the City as a whole or an organization or activity
which benefits the City as a whole, and which is sponsored by an organization
deriving all or part of its income from the City, or is for the benefit
of an organization or activity supported in whole or in part by the
City.
D. Definition of Receipts for Private Gain. For the purposes of subsections
A through
C, the payment of necessary expenses incurred in the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance, or athletic event from the receipts derived therefrom shall not be deemed to be the use of said receipts for private gain of any person.
E. Rubbish
and Garbage Collectors. Any person collecting rubbish or garbage under
contract with the City of Plymouth for the portion of business done
under such contract.
F. Solicitor—Interstate
Commerce. Solicitors engaged in interstate commerce, when a license
tax casts a burden upon such interstate commerce.
G. Disabled
Veterans. Any peddler or solicitor who has been honorably discharged
or released from the armed forces of the United States, and who is
physically unable to obtain a livelihood by manual labor and who is
qualified elector of the City of Plymouth.
H. Infirm,
Indigent, Etc. The City Clerk, upon written recommendation of the
Community Welfare Commission of the City of Plymouth that any person
by reason of physical infirmity, unavoidable misfortune, or unavoidable
poverty merits exemption from the operation of any license required
by any provision of this chapter, shall allow such person an exemption
of five dollars on one quarterly license for the conduct of any one
business licensed by any provisions of this chapter or a free license
to peddle or solicit.
Licenses granted under the provisions of this section shall
be issued only for the minimum license period of any such business,
and may be renewed for the same period upon the same conditions and
in the same manner as originally obtained.
I. Minors
Sixteen Years and Under. Every natural person of the age of 16 years
or under whose annual gross receipts from any and all businesses are
$500 or less.
(Ord. 66 § 20, 1965)
Any person desiring to claim exemption from the payment of a
license tax and to have free license issued to him or her shall make
application therefor upon forms prescribed by the City Clerk and shall
furnish such information and make such affidavits as may be required.
Upon the determination being made that the applicant is entitled to
exemption from the payment of license taxes for any reason set forth
in this chapter, the City Clerk, upon the applicant complying with
the provisions of this chapter or any other ordinance of the City
of Plymouth with may require a permit for the doing of the particular
act proposed to be done, shall issue a free license to such person
which shall show upon its face that the license tax is exempt.
(Ord. 66 § 21, 1965)
The provisions of Section
5.04.030 shall not apply to persons employed as solicitors or peddlers by any person who has a fixed place of business in the City of Plymouth and who holds a valid unexpired license for such business in the City of Plymouth. The employer shall make application to the City Clerk and shall furnish such information and make such affidavits as may be required. Upon the determination being made that such solicitor or peddler is entitled to exemption under the provisions of this section and upon his or her complying with the provisions of all other ordinances relating to peddling or soliciting, the City Clerk shall issue a free license to such person which shall show upon its face that the license is exempt.
(Ord. 66 § 22, 1965)
The City Clerk may revoke any exempt license granted pursuant to the provisions of this chapter upon the information that the licensee is not entitled to the exemption as provided herein. In such revocation the procedure to be followed and right of appeal shall be as provided in Section
5.03.030 herein for determination of a disputed tax.
(Ord. 66 § 23, 1965)
Except as may be otherwise specifically provided in the ordinance
codified in this chapter, the terms hereof shall not be deemed or
construed to apply to any of the following persons:
A. Any
public utility which pays to the City a tax or fee under a franchise
or similar agreement;
B. Banks,
including national associations as provided by Article XIII, Section
27 of the State Constitution;
C. Insurance
companies and associations as provided by Article XIII, Section 28
of the State Constitution;
D. Any
person who the City is not authorized to license or tax under any
Federal or State law or constitutions of the United States or the
State.
The City Clerk may require the filing of a verified statement
from any person claiming to be excluded by the provisions of this
section, which statement shall set forth all facts upon which the
exclusion is claimed.
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(Ord. 66 § 24, 1965; Ord. 97-5 § 3, 1997)