§ 5.04.060. Exemptions.

Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on the following businesses or occupations:

A.

Any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed;

B.

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 person; 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, 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 within the city; 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 purposes and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly by any person; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of any law of the city requiring such institution or organization to obtain a permit from the proper board, or officer to conduct, manage or carry on any profession, trade, calling or occupation;

C.

Any part-time occupation owned and operated, conducted or carried on solely by any natural person under the age of eighteen years, or sixty-five years of age or older.

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

The collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate to such person claiming exemption under this section without payment to the city of the business tax required by this chapter.

The collector, after giving notice and a reasonable opportunity for hearing to a certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this section upon information that the certificate holder is not entitled to the exemption as provided herein.

(Ord. 659 §7, 1975).