Exemptions must be requested and acceptable proof must be presented to the Collector that shows the business meets one (1) or more of the following criteria:
a. Nonprofit organizations as defined in Section 501 (c)(1), (2) or (3) of the Internal Revenue Code, as it currently exists or is hereafter amended.
b. Businesses exempt from local taxation by virtue of the Constitution or applicable statutes of the United States or the State of California.
c. Businesses conducting any entertainment, concert, exhibition, or lecture on scientific, historical, literary, or charitable subjects within the Town whenever all the gross receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any charitable purpose within the Town.
Registration under this section is not required of a nonprofit institution, corporation, organization, or association organized or conducted for nonprofit purposes only, when the receipts derived are wholly for the benefit of the organization and not in whole or in part for the private gain of any person. This exemption does not apply to a promoter employed by a nonprofit institution, corporation, organization or association.
d. Businesses with annual gross receipts less than ten thousand ($10,000) dollars per year.
e. Businesses which rent or lease to others no more than four (4) residential dwelling units.
(Ord. #93-3, §1)