A. The
following are exempted from the payment of a license tax under this
title:
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, or when the receipts
are derived wholly from a special event permitted by the City of Stockton.
This exemption shall not apply to promoters employed by nonprofit
institutions, corporations, organizations or associations.
2. Any
solicitor engaged in interstate commerce when a license tax casts
a burden upon such interstate commerce.
3. Any
honorably discharged or honorably relieved soldier, sailor, or Marine
of the United States distributing circulars, or hawking, peddling
or vending any goods, wares or merchandise owned by said person, except
spiritous, malt, vinous or other intoxicating liquor.
4. Any
veteran honorably discharged or honorably relieved from the armed
forces of the United States in the business of selling or providing
services as a sole proprietor.
5. Any
public utility which makes an annual payment to the City under a franchise
or similar agreement.
B. Any
person, firm, or corporation seeking exemption under this section
shall provide to the Finance Director or said Director's representative
sufficient evidence of the status upon which exemption is claimed
and shall have the right to submit such other evidence as may reasonably
bear on such request for exemption.
(Prior code § 6-035; Ord. 2015-08-04-1201 C.S. § 1; Ord. 2020-01-14-1101 C.S. § 1)
Except as may be otherwise specifically provided in this title
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, Subdivision l(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
person whom the City is not authorized to license under any law or
Constitution of the United States or the State. The Director of Finance
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.
(Prior code § 6-036)
Any person desiring to claim exemption from the payment of a
license tax and to have a free license issued to him or her shall
make application therefor upon forms prescribed by the Director of
Finance and shall furnish such information and make such affidavit
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 title, the Director of Finance, upon the
applicant complying with the provisions of this title or any other
ordinance of the City which 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.
(Prior code § 6-037)
The Director of Finance may revoke any exempt license granted pursuant to the provisions of this title upon 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 Sections
5.04.200 and
5.04.210 herein for determination of a disputed tax.
(Prior code § 6-038)