(A) Constitution or statutes of the United States or of the state. Nothing in this chapter shall be deemed or construed to apply to any person trans-acting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are prescribed by this chapter.
(B) Charitable organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on 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 person; nor shall any license fee be required for the con-ducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city 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; nor shall any license fee 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 purpose and objects of 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 this chapter, or other ordinances of the city requiring a permit from the City Council or any commission or officer to conduct, manage and carry on any profession, trade, calling or occupation specified in this chapter.
(C) Claim for exemption. Any person claiming an exemption pursuant to this section, shall file a verified statement with the City Tax and License Collector stating the facts upon which exemption is claimed.
(D) Issuance of license. The City Tax and License Collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under division (B) of this section without payment to the city of the license tax required by this chapter.
(E) Revocation. The City Tax and License Collector may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section.
('86 Code, § 5.04.050) (Ord. 2306, passed 2-1-49; Am. Ord. 4242, passed - - )
Statutory reference:
For further provisions concerning exemptions from license charges, see Cal. Bus. & Prof. Code §§ 16001 and 16002