(a) An organization that is exempt from income taxation by Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 of the California Revenue and Taxation Code or Subchapter F (commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504, and 508 of the Internal Revenue Code of 1986, as amended, shall be exempt from taxation under this Article 21, only so long as those exemptions continue to exist under state or federal law.
(b) For purposes of this Article 21, gross receipts from the lease of Commercial Space shall not include receipts from the leasing of Commercial Space to (1) organizations described in subsection (a) of this Section 2105; or (2) federal, state, or local governments.
(c) For purposes of this Article 21, gross receipts from the lease of Commercial Space shall not include receipts from business activities if, and only so long as and to the extent that, the City is prohibited from taxing such receipts under the Constitution or laws of the United States or under the Constitution or laws of the State of California.
(d) For only so long as and to the extent that the City is prohibited from imposing the Early Care and Education Commercial Rents Tax, any person upon whom the City is prohibited under the Constitution or laws of the State of California or the Constitution or laws of the United States from imposing the Early Care and Education Commercial Rents Tax shall be exempt from the Early Care and Education Commercial Rents Tax.
(e) For purposes of this Article 21, gross receipts from the lease of Commercial Space shall not include rent that is subject to the tax imposed under Articles 7 or 9 of the Business and Tax Regulations Code and shall not include rent that would be subject to the tax imposed under Article 7 or Article 9 but for the exemptions from that tax under Section 506 of Article 7 or Section 606 of Article 9.
(Added by Proposition C, 6/5/2018, Eff. 7/20/2018, Oper. 1/1/2019; amended by Ord. 317-18, File No. 181082, App. 12/21/2018, Eff. 1/21/2019, Retro. 1/1/2019)