A. Generally: Nothing in this Chapter 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 to the Municipal corporations of such taxes as are herein specified. Any person claiming an exemption pursuant to this statement shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed. The Tax Collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption under this subsection without payment to the City of the license tax required by this Chapter. The Tax Collector may revoke any license granted, pursuant to the provisions hereof, upon information that the licensee is not entitled to the exemption as provided herein. (1975 Code §5-1.04)
B. Charitable Organizations: The provisions of this Chapter shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity from 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, firm or corporation; nor shall any license fee 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 fee 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, firm or corporation; provided, however that nothing in this subsection shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the City requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation. (1975 Code §5-1.43)