A. 
Unless otherwise provided in this chapter, the following activities and organizations are exempt from payment of license tax and license fees:
1. 
The conducting, managing or carrying on of 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, firm or corporation;
2. 
The conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever all the receipts thereof are to be appropriated to any church or school or to any religious or benevolent purpose;
3. 
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 such 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, firm or corporation.
B. 
In making a determination as to the exempt status of any organization or activity hereunder, the following criteria are to be considered by the director of finance:
1. 
The organization or activity has received or has formally applied for tax exempt status from the State Franchise Tax Board and Internal Revenue Service where applicable;
2. 
The proposed activity will not be in conflict with any provisions of this code, state or federal law.
C. 
For purposes of this section, "charitable" means and includes patriotic, philanthropic, social service, welfare, benevolent, educational, civic or fraternal, either actual or purported. An activity defined as "religious" or a "religion" shall not mean and include "charitable" as herein defined, but shall be given their commonly accepted definitions.
(Ord. 965 § 1, 1989; Ord. 13-1376 § 1, 2013)
The requirement to obtain a business license set forth in this chapter does not apply to businesses whose sole purpose is providing live entertainment, including but not limited to bands, performers, dancers or comedians. Event planners, promoters or entertainment venues associated with these performers or performances are still required to obtain a business license.
(Ord. 13-1376 § 2, 2013)
A. 
This chapter does not apply to a person transacting and carrying on business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment of a business license tax.
B. 
A person claiming an exemption under this section shall file a sworn statement with the director of finance stating the law and facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person is liable for the payment of the taxes imposed by this chapter.
C. 
The director of finance shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.
D. 
The director of finance, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke a license granted under this section upon information that the licensee is not entitled to the exemption as provided herein.
(Ord. 965 § 1, 1989)