(a) No license tax shall be required of or from the following:
(1) A business exempt from the license tax by virtue of state or federal law or the United States or California Constitutions.
(2) Any institution or organization that is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that the applicant furnish conclusive proof to the business license official that such is the case.
(3) Any enterprise or entertainment when the receipts derived therefrom are to be apportioned solely to any church or school or to any religious or benevolent and/or charitable purpose within the city of La Puente.
(4) Any honorably discharged soldier, sailor or marine of the United States, peddling, hawking or vending any goods, wares or merchandise, as permitted by all applicable laws, and exempt from license tax by virtue of the laws of the state of California, who exhibits his or her authenticated discharge papers and an application approved by the business license officer; provided, however, that no more than one license shall be issued to such applicant during any one year.
(5) Any person selling exclusively any fruit or vegetables or other produce raised upon his or her lands, as permitted by all applicable laws; provided, however, that the applicant furnish conclusive proof to the business license officer that such products were raised by the applicant on his or her lands before the issuance of the license.
(6) Any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the city of La Puente, who is called upon to come to the city of La Puente to render occasional services.
(7) Any person who transacts and carries on in the city of La Puente any business in a home in a residential zone, whose annual gross receipts from such business are one thousand dollars or less; provided, however, that the applicant furnish conclusive proof to the business license officer that the annual gross receipts of such business do not exceed one thousand dollars.
(b) Any person claiming an exemption pursuant to this section, at the time of filing an application for a business license pursuant to Section 5.04.200 of this chapter, also shall file a verified statement with the business license officer stating the facts upon which the exemption is claimed, which statement shall be accompanied by documentation providing conclusive proof that the applicant is eligible for the claimed exemption.
(c) If the business license officer determines that a licensee is no longer eligible for an exemption as provided herein, he or she shall notify the licensee of such determination. Notice of such determination shall be mailed by certified or registered mail or shall be personally delivered to the licensee. Upon receipt of such notice, the licensee may either pay the applicable business license tax or surrender the license.
(Ord. 776 § 2 (part), 1999)