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)