A. Minors, sixteen years and younger. Every person of the age of sixteen years and under whose annual gross receipts from any and all businesses are one thousand dollars or less shall be exempt from payment of any license tax under the provisions of this title.
B. Charitable organizations. Any charitable institution, organization or association organized for charitable purposes and conducted for charitable purposes only shall be exempt from the payment of a business license fee under the provisions of this title.
C. Charitable entertainments. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes and not for private gain shall be exempt from the payment of any business license fee under the provisions of this title.
D. Nonprofit organizations. The following organizations or associations shall be exempt from the payment of any business license fee imposed by the provisions of this title upon any of the following businesses, entertainments or activities:
1. Any religious, fraternal, student cooperative, educational, military, state, county or municipal organization or association for the conducting of any business which business is open to the members thereof only and not open to the public;
2. Any religious, fraternal, educational, military, state, county or municipal organization of association for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived therefrom are to be used wholly for the benefit of such organization and not for private gain of any person;
3. Any student organization, association or cooperative sanctioned by the educational institution from which the membership is drawn, for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event when the receipts derived therefrom are to be used wholly for the benefit of such organization and not for private gain of any person;
4. Any organization or association for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the use of the premises upon which activity is conducted or staged is a municipal use. Municipal use is a use or performance which benefits the city as a whole or an organization or activity which benefits the city as a whole, and which is sponsored by an organization deriving all or part of its income from the city, or is for the benefit of an organization or activity supported in whole or part by the city.
E. Interstate Commerce. Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any business license provided for in this title upon the grounds that such license casts a burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall file a verified statement with the Finance Director disclosing the interstate or other character of his business entitling such exemption. Such statement shall state the name and location of the company or firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his address, the kind of goods, wares or merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the method of delivery, the name and location of the residence of the applicant, and any other fact necessary to establish such claim for exemption.
F. Butte County Fair. Vendors and other concessionaires of the Butte County Fair shall be exempt from the payment of any license tax under the provisions of this title. The exemption shall only apply to those persons who are under contract with the Butte County Fair Board to provide goods, services or entertainment and only to those activities occurring on the fairground premises and at the time of the Butte County Fair in August. Activities occurring outside the fairground property are not exempt. Activities occurring at times of the year other than during the run of the Butte County Fair in August are, likewise, not exempt and are subject to the payment of license taxes and the other provisions of this title.
G. City Promotions. Activities associated with the promotion of the city which are of a limited duration and which are intended to promote the Gridley community may be exempt for the duration of the event in question, provided that the sponsoring organization first obtains an exemption pursuant to § 5.04.410 of this code. In determining whether or not to grant an exemption pursuant to this subsection, the Finance Director shall consider whether the event is primarily intended to promote the Gridley community and the providing of goods and services is incidental thereto or whether the event is primarily commercial in nature. Examples of the types of events that would qualify for an exemption under this subsection would be the Red Suspender’s Days and Scare Crow Days as previously sponsored by the Chamber of Commerce. There shall be no exemption from the provisions of this title unless the sponsoring organization obtains an exemption in advance of the event. The exemption provided herein shall apply only at the location of and for the duration of the event in question. The exception provided by this subsection shall be subject to the conditions as the Finance Director may impose.
(Ord. 565, 1990; Ord. 721, 2003).