Nothing in Chapters 5.08 through 5.36 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 from the payment of such taxes as are prescribed in Chapter 5.32.
(Ord. 428, 1996)
A. 
Any person claiming an exemption pursuant to this chapter shall file a sworn statement with the Collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by Chapter 5.32.
B. 
The Collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the City of the license tax required by Chapter 5.32.
(Ord. 428, 1996)
The Collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided herein.
(Ord. 428, 1996)
A. 
The following are exempted from the payment of a license tax under this chapter:
1. 
Any nonprofit institution, corporation, organization, or association organized and conducted for nonprofit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person. This exemption shall not apply to promoters employed by nonprofit institutions, corporations, organizations or associations; however, no license shall be required for the conduct of any entertainment concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects when the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any religious or benevolent purpose within the City;
2. 
Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce;
3. 
Any person who has received an honorable discharge or release from active duty in any one of the United States Armed Services who is physically unable to obtain a livelihood by manual labor, and who is a voter of this State, distributing circulars, or hawking, peddling or rending any goods, wares or merchandise owned by him or her, except spirituous malt, vinous or other intoxicating liquor;
4. 
Any public utility which makes an annual payment to the City under a franchise or similar agreement;
5. 
Any agricultural district fairs or county fairs; no license tax payable pursuant to Chapter 5.32 shall be payable by any person who during the period of the fair is a participant in any way in such fair either as an entry, concessionaire, exhibitor, contractor, or otherwise; provided, that such person's activity in connection with such participation during the period of the fair is completely limited to within the physical grounds of such fair other than appearances on the streets or through the news media for publicity purposes incident to such fair;
6. 
Any person of the age of sixteen years or under whose annual gross receipts from any and all business are $1,000.00 or less;
7. 
Every person, firm, or corporation engaged in, conducting or managing a business of publishing and/or distributing newspapers;
8. 
Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:
a. 
Banks, including national banking associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivisions (1)(A) of the State Constitution,
b. 
Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14-4/5 of the State Constitution,
c. 
Any governmental agency or subdivision and the employees thereof, to the extent they are engaged in the business of such governmental agencies or subdivisions,
d. 
Motor vehicle carriers, or household goods carriers operating under the jurisdiction of the Public Utilities Commission of the State or any public transportation system in the City whose definite permanent points of origin and/or termination lie outside the legal limits of the City to the extent that a city may not levy tax upon them pursuant to Section 4301 et seq., of the State Public Utilities Code,
e. 
Any day care facility where not more than six people are cared for on a full- or part-time basis, to the extent that a city may not levy a license tax upon them pursuant to Section 1523 of the State Health and Safety Code,
f. 
Any residential care facility where not more than six people are cared for on a full-or part-time basis, to the extent that a City may not levy a license tax upon them pursuant to Section 1566.2 of the State Health and Safety Code,
g. 
Any rental of residential real estate where the ownership of the property consists of one individual, one partnership, combination of partnerships, or corporation, any one of which owns or controls three or less units on one parcel, three or less units on separate parcels, or combination thereof, and
h. 
Any person the City is not authorized to license under any law or constitution of the United States or the State of California.
B. 
The Collector may require, the filing of a verified statement from any person claiming to be excluded by the provisions of this chapter, which statement shall set forth all facts upon which the exclusion is claimed.
(Ord. 428, 1996)