No business tax shall be required of or from the following:
A. 
Any person exempt from the business tax by virtue of the constitution or any applicable statutes of the United States or the State of California;
B. 
Any disabled veteran who has been honorably discharged from military service of the United States and who is exempted from the payment of business tax by statute of the state who distributes circulars, hawks, peddles, or vends any goods, wares or merchandise owned by him or her, except spirituous, malt, vinous or other intoxicating liquor;
C. 
Banks, including national banking associations, federal credit unions, and financial corporations, but only to the extent that a city may not levy a business tax upon them under the provisions of Article XIII, Section 27 of the State Constitution;
D. 
Insurance companies or associations engaged in the sale and servicing of insurance and their direct agents, including bail bond agents and life agents, but not including brokers or bail bond brokers or life and disability insurance analysts or insurance solicitors, but only to the extent that a city may not levy a business tax upon them under the provisions of Article XIII, Section 28 of the State Constitution;
E. 
Any governmental agency or subdivision and the employees thereof, but only to the extent they are engaged in the business of such governmental agencies or subdivisions;
F. 
Motor vehicle carriers, or household goods carriers operating under the jurisdiction of the Public Utilities Commission of the State of California or any public transportation system in the City whose definite permanent points of origin and/or termination lie outside of the legal limits of the City but only to the extent that a city may not levy a business tax upon them pursuant to Section 4301 et seq. of the State Public Utilities Code;
G. 
Any state alcoholic beverage licensee engaged in the manufacture, sale, purchase, possession, or transportation of alcoholic beverages within the state, but only to the extent that a city may not levy a business tax upon them under provisions of Article XX, Section 22 of the State Constitution;
H. 
Any day care or residential facility where not more than six people are cared for on a full- or part-time basis, but only to the extent that a city may not levy a business tax upon it pursuant to Section 1523 of Section 1566.2 of the State Health and Safety Code;
I. 
Any real estate auction conducted by a person whose business is solely limited to the auctioning of real estate and who does not have a permanent place of business in the City, to the extent such exemption is required by Business and Professions Code Section 16002.1.
(94-3)
No business tax shall be required of or from the following:
A. 
Any nonprofit tax-exempt organization, provided this exemption shall not apply to promoters hired as independent contractors by nonprofit tax-exempt organizations;
B. 
Any enterprise or entertainment conducted or operated for not more than seven days during any calendar year when the receipts derived therefrom are to be appropriated to the sole benefit of a nonprofit tax-exempt organization, from which no profit is derived, either directly or indirectly, by any private person, except such persons who have a valid tax certificate covering their participation in such event;
C. 
Resident farmers, poultrymen, and horticulturists selling exclusively their own produce whether to stores or from house to house. This exemption shall not apply to nurseries or to any commercial establishment, or to any person who buys goods for resale as well as selling his or her own goods;
D. 
Any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the City; provided, however, that he or she does not advertise for or solicit business within the City;
E. 
Ministers engaging in their duties as such;
F. 
Any person who is acting solely as an employee or as the direct representative of a business which pays the required business tax to the City and is named as certificate holder in an unrevoked tax certificate;
G. 
Any person who performs manual labor only, on an hourly or other time-basis, and who furnishes only such tools and incidentals as may be required in the performance of such manual labor. This provision shall not apply to any person who also furnishes materials, whether the same are billed separately or not;
H. 
Any person performing only an act required by order of a court of competent jurisdiction for performing such an act;
I. 
Students of high school age or less and those persons over sixty-five engaged in part-time occupations whose income does not exceed five thousand dollars per year;
J. 
Teachers of musical, artistic or educational subjects when the total income from this activity does not exceed five thousand dollars for the calendar year and one or more of the following conditions exist:
1. 
The teaching is done at the residence of the teacher or at the residence of the pupil as a part-time business only,
2. 
The teacher does not employ assistants, does not display an advertising sign at the residence, and does not make a general practice of selling merchandise in connection with the teaching,
3. 
Upon issuance of a home occupation permit, the teacher complies with all provisions and conditions set forth in the home occupation ordinance, and has applied for and been granted approval for such permit;
K. 
Yard and garage sales conducted on any property used or occupied for residential purposes and in compliance with Chapter 16.157 of the City's municipal code;
L. 
Concerts, theatrical performances, dances and similar activities conducted on any property owned or operated by a nonprofit tax-exempt organization or by a government agency.
(94-3)
Any person claiming exemption from the payment of a business tax under this chapter shall, nevertheless, apply to the collector for a tax certificate in the same manner, and at the same time as is required in this title of all other persons applying for a tax certificate and shall be subject to the same procedures for enforcement and to the same penalties as provided herein, if either of the following apply:
A. 
The person has a fixed place of business within the City and employs one or more persons;
B. 
The person has a fixed place of business within the City which is owned, leased or licensed by it for its exclusive use, and for which no other person has a valid business permit issued by the City.
(94-3)
An institution or organization claiming a business tax exemption under this section has the burden of furnishing to the collector such information as the collector may require to support the claim or eligibility for exemption.
(94-3)
A. 
Any person claiming an exemption from payment of the business tax under this title and required to obtain a tax certificate shall file a sworn statement with the collector stating the facts upon which exemption is claimed. In the absence of such a statement substantiating the claim, such person shall be liable for the payment of the taxes imposed herein.
B. 
The collector shall, upon a proper showing contained in the sworn statement, and in such supplement thereto as may be required by the collector, issue a tax certificate to the person claiming exemption under this section without payment to the City of the business tax required herein.
(94-3)
A. 
Every tax certificate issued without payment of the usual tax shall state "Tax-Exempt" upon its face.
B. 
Any tax certificate issued as tax-exempt shall be subject to suspension and revocation by the collector in the event that it is determined by the collector that the applicant is not entitled to exemption. All such suspensions and revocations shall be made after notice and right to a hearing pursuant to Chapter 4.12 of this title.
C. 
Any tax certificate issued as tax-exempt shall be void and shall afford no defense in any civil or criminal prosecution if any material statement contained in the application, statement of facts or any other document or representation made to the collector in claiming the exemption is false or fraudulent.
D. 
No tax-exempt tax certificate may be transferred or loaned.
E. 
Upon uncertainty, for lack of information or otherwise, as to the entitlement of any organization or activity to a tax-exempt tax certificate, the collector may require the filing of a verified report of all funds received and disbursed by any certificate holder. Upon demand such certificate holder shall file said report in the form and detail as required by the collector within thirty calendar days after demand.
F. 
When a business, otherwise exempt pursuant to this chapter, is conducted by a nonexempt person on behalf of such business, the exemption shall be applicable only with regard to the exempt business, and shall not be applicable with regard to the nonexempt person.
(94-3)