A. Charitable, Religious and Nonprofit Organizations. The provisions of this title shall not be deemed or construed to require the payment of a business tax or the procurement of a registration certificate to conduct, manage, or carry on any business, occupation, or activity from any institution, organization or association which is conducted, managed or carried on wholly for the benefit of charitable or religious purposes; nor shall any registration certificate or business 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 a percentage of 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 purposes; nor shall the procurement of a registration certificate or the payment of a business tax be required by any business having a contract for a casual appearance for any religious, charitable, fraternal, educational, military, State, County, or municipal organization or association for the conducting of any entertainment, dance, concert, circus, tent show, exhibition or lecture whenever a percentage of the profits from said business are to be appropriated for the purposes and objects for which said organization or association was formed; nor shall the procurement of a registration certificate or the payment of a business tax be required by any person engaged in managing, conducting or carrying on the business of maintaining any vending, weighing or merchandise machine or device when said person has a contract with a charitable, religious or nonprofit organization and where said charitable, religious or nonprofit organization receives a percentage of the profits from said business; provided, however, that any person claiming an exemption pursuant to this subsection may be required to furnish to the Collector a photocopy of the following documents:
1. Articles of incorporation (or bylaws if an unincorporated association or organization);
2. Determination letter from the United States Treasury Department (Internal Revenue Service) relating to Federal taxes;
3. Determination letter from the State Franchise Tax Board relating to franchise taxes;
4. Any further documents or statements which the Collector may require to verify the facts upon which exemption is claimed.
B. Child Day Nurseries or Private Housing for the Elderly. Nothing in this title shall be deemed or construed to apply to any person managing or operating a child day nursery limited to a maximum of six children, or to any person furnishing rooms, or the providing of board, or otherwise caring for six or less persons.
C. Discharged Servicemen. The provisions of this title shall not be deemed or construed to apply to any honorably discharged soldier, sailor, marine or airman of the United States, peddling, hawking or vending any goods permitted by law; provided, that nothing in the subsection shall be deemed to exempt any such person from complying with any of the regulatory measures or provisions of this code.
D. Federal or State Law. 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 or the procurement of such registration certificates as are herein prescribed.
E. Repealed by Ord. 2766
F. Public Utilities. There is exempted from the provisions of this title any public utility operating in the city under a franchise or franchises from the City and which make franchise payments thereunder to the City.
G. Solicitation of Business. No business tax is imposed upon any act of soliciting any business transaction by any peddler, solicitor, canvasser or other person, including any attempt to sell, or take orders for, any real or personal property or any service. If any business, trade, profession, calling, or occupation is transacted or carried on in the city by any peddler, solicitor, canvasser, or other person under an employment or other contract on behalf, or for the benefit, of any person who has paid the business tax imposed by the City of Fullerton for such activity, such peddler, solicitor, canvasser, or other person under an employment or other contract on behalf, or for the benefit, of any person who has paid the business tax imposed by the City of Fullerton for such activity, such peddler, solicitor, canvasser or other person shall not be required to pay any separate business tax for so transacting such business of such taxpayer, otherwise no peddler, solicitor, canvasser or other person shall fail to pay the business tax imposed by this title before making any sale of, or taking any order for, any real or personal property or service or otherwise transacting or carrying on any business in the City of Fullerton; provided, however that nothing in this subsection shall be deemed to exempt any such person from complying with any of the regulatory measures or provisions of this Code.
H. Activities conducted pursuant to a permit obtained in accordance with Chapter 3.80 (Filming Rules and Regulations). (Ord. 3250, § 1, 2017; Ord. 2766 § 1, 1991; Ord. 2205 § 1, 1978; Ord. 2170 § 5, 1977; Ord. 2062 § 2 (part), 1975).