The provisions of the business license law shall not be deemed or construed to require the payment of a license fee to conduct, manage, or carry on any business, or to require the payment of any license fee by any institution or organization conducted, managed, or carried on fully for the benefit of charitable purposes, or from which profit is not derived, either directly or indirectly, by any person. Nor shall any license be required for the conducting of any entertainment, concert, exhibition, or lecture on a scientific, historical, literary, religious, or moral subject when the receipts from such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school, or to any religious or benevolent purpose in the city. Nor shall any license or permit be required for the conducting of any recreation, entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association when the receipts from such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objectives for which such association or organization was formed, and from which profit is not derived, either directly or indirectly, by any person. The provisions of this title shall not be deemed or construed to require the payment of a license fee by any religious, charitable, fraternal, educational or military organization or association conducting casual sales, concerts, dances, entertainment, exhibitions or lectures or other activities for fundraising purposes when the funds so derived are retained strictly for charitable, religious, educational, fraternal, or military purposes and do not go to the benefit, use, or profit of any person.
(Prior code § 6323(a))