Nothing in this chapter shall be deemed or construed to apply to any person transacting or carrying on any business excluded from the payment of business license taxes as are prescribed by this chapter by virtue of the Constitution or applicable statutes of the United States or of the state of California.
(1976 Code § 7-1.301; Ord. 588 § 2)
The provisions of this chapter shall not require the payment of a business license tax, but the tax collector may issue a business license certificate for the following:
A. 
Nonprofits: Any nonprofit organization or corporation which has qualified for exemption from federal income taxes under Section 501(c)(1), (2) or (3) of the Internal Revenue Code, provided that the business is operated wholly for the benefit of nonprofit purposes and no profit is derived, either directly or indirectly, by any person;
B. 
Disabled Veteran: Every honorably discharged or relieved soldier, sailor, marine or airperson of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state of California, who distributes circulars and hawks, peddles and vends any goods, wares or merchandise owned by him or her, except spirituous, malt, vinous, or other intoxicating liquor.
(1976 Code § 7-1.302; Ord. 588 § 2)
A. 
Any person claiming an exemption pursuant to MMC § 7.05.080 and § 7.05.090 shall file a sworn statement with the tax collector, on a form provided, stating the facts upon which such an exemption is claimed, as well as documentation requested by the tax collector to support the requested exemption, such as, but not limited to, evidence of nonprofit status, prior year(s) tax return(s), or evidence of disability or discharge from the service.
B. 
The tax collector may, upon a proper showing of exempt status, issue a business license to such person claiming exemption from payment of the business license tax required by this chapter. In the absence of substantiating the claim for exclusion or exemption, such person shall be liable for the payment of the business license tax imposed by this chapter.
(1976 Code § 7-1.303; Ord. 588 § 2)