5.04.060 Charitable activities exemption.
   A business license shall be issued but the provisions of this section shall not be deemed or construed to require the payment of a business license fee:
   A.   For conducting any business by any nonprofit institution, corporation, organization, or association organized or conducted for nonprofit purposes only, when the receipts derived are to be used wholly for the benefit of the organization, and, except for wages paid to employees of such organization, not in whole or part for the private gain of any person. The exemption provided for in this section shall not apply to promoters employed by the nonprofit institutions, corporations, organizations or associations. 
   B.   For conducting any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts thereof are to be distributed to any church or school or to any religious or benevolent purpose within the city.
   C.   For conducting any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts thereof are to be 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 person. This provision also applies to the Murrieta chamber of commerce.
   D.   By any business which is exempt from payment of the business license fee to municipal corporations under, on account, or by virtue of the provisions of the constitution or laws of the United States of America or of the state of California.
   E.   Any disabled veteran having honorable discharge papers showing disability incurred while in service who is unable to earn a livelihood by manual labor, who is a qualified elector of this city at the time of the application for a license and who shall have been a bona fide resident of this city for thirty (30) days immediately preceding the date on which application for such license is made shall be exempt from the business license fee. This exemption applies to the veteran personally and shall not apply to a distributing or other business conducted by such veteran in which others are employed.
   F.   By any person furnishing full or part time day care service to not more than fourteen children.
   G.   When a business, otherwise exempt pursuant to this section, is conducted by a nonexempt person on behalf of such business, the exemption shall be applicable only with regard to the exempt business, and shall not be applicable with regard to the business or gross receipts of the nonexempt person.
   H.   Nothing in this section shall be deemed to exempt any person from complying with other provisions of this code, or any other law or regulation requiring a permit or other approval from the city council, or any other public officer or body to conduct any business.
(Ord. 557 § 2, 2020; Ord. 279 § 1 (part), 2003; Ord. 3 § 1 (part), 1991: prior code § 5.02.011)