.010 Nothing in this title shall be deemed or construed to apply to any person transacting and carrying on 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. Specifically, the following are hereby exempted from the provisions of this title.
(1) Banks, pursuant to Article XIII, Section 27 of the California Constitution;
(2) Insurers, pursuant to Article XIII, Section 28, of the California Constitution; (this section shall not exempt brokers who are independent contractors and agents of the insured rather than of the insurer);
(3) Any state alcoholic beverage licensees engaged in the manufacture, sale, purchase, possession, or transportation of alcoholic beverages within the state to the extent that a city may not levy a license tax upon such licensee under the provisions of Article XX, Section 22 of the California Constitution;
(4) Those disabled veterans and others exempted pursuant to Division 7, Part 1, Chapter 1 of the Business and Professions Code, beginning with Section 16000 thereof, or any successor provision thereto;
(5) 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; nor shall any license tax be required for the conducting 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 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 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; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this Code requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.
.020 Any person claiming an exemption pursuant to this section shall file a sworn statement with the Collector, on a form provided by 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 title.
The Collector shall, upon a proper showing contained in the sworn statement, issue a business license to such person claiming exemption under this section without payment to the City of the business tax required by this title.
The Collector, after giving notice and a reasonable opportunity for hearing to a license holder, may revoke any license granted pursuant to the provisions of this section upon determining that the holder is not entitled to the exemption, as provided in this title. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 8; January 8, 2002.)