Nothing in this title 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 this title.
(Prior code 6140; Ord. 11-58; Ord. 32-78)
A. 
None of the business taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a business tax is believed by a taxpayer or applicant for business license to place an undue burden upon such commerce, he or she may apply to the Business Services Coordinator for an adjustment of the tax so it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed business tax. The applicant shall, by affidavit and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business and such other information as the Business Services Coordinator may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The Business Services Coordinator shall then conduct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Business Services Coordinator shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title. Should the Business Services Coordinator determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each three month period, a sworn statement of the gross receipts and pay the amount of business tax therefor; provided that no additional business tax during any one calendar year shall be required after the taxpayer has paid an amount equal to the annual business tax as prescribed in this title.
B. 
Any person claiming adjustment pursuant to this section shall file a verified statement with the Business Services Coordinator stating the facts upon which adjustment is claimed.
(Prior code 6140.1; Ord. 11-58; Ord. 32-78)
Every person who is honorably discharged or honorably relieved from the military, naval, or air service of the United States and who is a resident of this state shall have the right to hawk, peddle and vend any goods, wares or merchandise owned by him or her, except spirituous malt, vinous or other intoxicating beverages, without the payment of a business tax, subject, however, to the restrictions, limitations, regulations and conditions set forth in Section 5.66.050.
A veteran who is honorably discharged or honorably relieved from the Armed Forces of the United States and is a resident of this state shall not be required to pay any local business license fees for a business selling or providing services if the veteran is the sole proprietor of the business.
(Prior code 6140.2; Ord. 11-58; Ord. 32-78; Ord. 07-24, 5/14/2024)
The provisions of this title shall not be deemed or construed to require the payment of a business 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 business 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 business 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 objects 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 license and permit from the City Council or any commission or officer to conduct, manage, or carry on any profession, trade, calling or occupation.
(Prior code 6140.3; Ord. 32-78)
Every person not having a fixed place of business within the City and engaged in any profession, trade, calling, or business within the City, shall pay a business tax of one-tenth of one percent of the gross receipts from business done within the City per year provided, however, that such person may elect to pay a business tax of $50.00 per year or at the appropriate rate as established by Chapter 5.14 or as otherwise prescribed by the City Council. In the case of an original application for such a business license which is based upon gross receipts, a $35.00 advance tax deposit shall be due and payable with the application for the business license to offset any tax due should applicant close the business in the middle of a tax year or wish to convert to a flat fee. Unless an adjustment or exemption is obtained pursuant to this chapter, the minimum tax pursuant to this section shall be $10.00 per year.
Any person claiming an adjustment or exemption from the provisions of Section 5.12.050 shall file a verified statement with the Business Services Coordinator on forms to be supplied by that official. The statement shall set forth the applicant's method of conducting business, the total gross volume of business, the gross volume or estimated gross volume of business inside the City, and such other information as the Business Services Coordinator may deem necessary for an adjustment or exemption to be provided under Section 5.12.060 and this section. The Business Services Coordinator shall then conduct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory. In fixing the business tax to be charged, the Business Services Coordinator shall have the power to base the business tax upon a percentage of gross receipts from business conducted inside the City or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title. Should the Business Services Coordinator determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each 12 month period, a verified statement of the gross receipts and pay the amount of business tax therefor; provided that no additional business tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual business tax as prescribed in this title.
(Prior code 6140.4(c); Ord. 32-78)
The Business Services Coordinator, after giving notice and reason for revocation and a reasonable opportunity to a person with an adjustment or exemption to respond, may revoke any adjustment or exemption granted pursuant to the provisions of this section and Sections 5.12.050 through 5.12.070 upon information that the person is not entitled to the adjustment or exemption as provided herein.
(Prior code 6140.4(d); Ord. 11-58; Ord. 32-78)