(A) Constitution or statutes of the country or of the state. Nothing in this chapter will be deemed or construed to apply to any person transacting or carrying on any business exempt from the payment of municipal corporation taxes by virtue of the Constitution or applicable statutes of the country or of the state.
(B) Charitable organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax 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 a profit is not derived, either directly or indirectly, by any person. No license tax shall be required for the conduct 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. No license tax shall be required for the conduct 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 exclusively for the purposes for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any person. Nothing in this subsection shall be deemed to exempt any such organization or association from complying with the provisions of this code or any law of the city requiring a permit from the Council or any commission or officer of the city to conduct, manage, or carry on any profession, trade, calling, or occupation. No exemption shall be granted under this chapter to any professional circus or carnival.
(C) Public sales. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any public auction for the sale of any goods belonging to the country, the state, or the county or for the sale of property by virtue of any process issued by any court, or for the sale of property by virtue of any deed of trust, or for the bona fide sale of household goods at the domicile of the owner thereof, or for the sale at auction or otherwise of merchandise or salvage from any wreck, fire, or other calamity occurring in the city for the purpose of adjusting the loss sustained by reason of such fire, wreck, or other calamity, or for the sale at auction or otherwise of any stock of goods by any assignee for the benefit of creditors, or receivers in bankruptcy or their assignees for the purpose of liquidating and adjusting the debts and liabilities of any person having a permanent place of business in the city.
(D) Veterans. Every honorably discharged veteran who meets the requirements of Cal. Bus & Prof. Code § 16001 shall be permitted to distribute circulars and to vend, hawk, or peddle any goods, wares, merchandise, fruits, or vegetables (not otherwise prohibited by law) in the city without paying a license tax or fee therefor. Such veteran shall present his or her certificate of discharge to the License Tax Collector and show proof of his or her identity as the person named therein and proof of his or her physical disability. The License Tax Collector shall, and he or she is authorized to, issue to the honorably discharged veteran a license, free of charge.
(E) Blind persons. Blind persons licensed by the Bureau of Vocational Rehabilitation in the State Department of Education may be permitted to operate vending stands for the sale of newspapers, periodicals, candy, chewing gum, tobacco products, picture postcards, and such other articles as may be approved by the Bureau (and not otherwise prohibited by law) in the city without paying a license fee therefor. As used in this section, the term BLIND PERSON means a person having not more than 10% visual acuity in the better eye with correction. Such blindness shall be certified by a licensed physician and surgeon who specializes in diseases of the eye. The License Tax Collector shall issue a permit to such person upon proof of his or her qualifications.
(F) Interstate commerce. Every peddler, solicitor, or other person claiming to be entitled to exemption from the payment of any license provided for in this chapter upon the ground that such license casts a burden upon his or her right to engage in commerce with foreign nations or among several states, or conflicts with the regulations of the US Congress respecting interstate commerce, shall file a verified statement with the License Tax Collector disclosing the interstate or other character of his or her business entitled to such exemption. Such statement shall set forth 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 or her address, the kind of goods, wares, or merchandise to be delivered, the place from which the same is to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory, or plant within the state, the method of delivering the names and locations of the residences of the applicants. and any other (acts necessary to establish such claim of exemption. A copy of the order blank, contract form, or other papers used by such person in taking orders shall be attached to the affidavit for the information of the License Tax Collector. If it appears that the applicant is entitled to such exemption, the License Tax Collector shall forthwith issue a free license.
(G) Claims for exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed.
(H) Licenses. The License Tax Collector, upon a proper showing contained in the verified statement, shall issue a license to such person claiming an exemption under this section without payment to the city of the license tax required by this chapter.
(I) Revocation. The License Tax Collector may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section.
('61 Code, § 6-1.21) (Ord. 228 N.S., passed - - )