No tax prescribed in this article shall be deemed or construed to apply to any of the following persons who are exempted from payment thereof.
(A) Agricultural. When it applies to growers of livestock, poultry, or agricultural products for sale or disposal by growers only. This exception shall not apply to agricultural suppliers and agricultural support businesses, including, but not limited to, businesses relating to irrigation, seeds, fertilizer, transportation, supplies, services, and/or labor companies, or to businesses involved in cannabis/marijuana cultivation.
(B) Charitable and non-profit organizations. Any church, school, charitable, benevolent, or social organizations conducting any exhibition, show, or performance for the exclusive benefit of the church, school, benevolent, or social organization. Also any bona fide church, bona fide school, bona fide veterans' organization, or bona fide charity conducting any sale or business for the exclusive benefit of the church, school, veterans' organization, or charity, provided such is located within the unincorporated area of the county. The exemption shall not apply to any person operating any business, show, sale, exhibition, or enterprise for profit who shares such profit with any church, school, veterans' organization, charity, or charitable, benevolent, or social organization.
(C) Conflict with federal and state law. Any person conducting 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 counties of the taxes as are herein prescribed is exempt from license.
(D) Day care facilities. Day care homes and day care centers shall be exempt from license taxes.
(E) Disabled veterans. Any honorably discharged soldier, sailor, or marine from the military or naval services of the United States of America, who is unable to earn a livelihood by manual labor, and who hawks, peddles, or vends any kind of goods in the unincorporated area of the county (where the sale of such goods would otherwise be allowed by state and local law), provided that the person has obtained, in advance, a written permit issued by a veteran's service officer of the county and a written permit from the county's Administrative Officer.
(F) Employees. No person who is an employee or who is the direct representative of a licensee shall be required to pay a license tax for doing any part of the work of the licensee.
(G) Growers. Persons selling or otherwise disposing of livestock, poultry, or agricultural products raised by the seller only.
(H) Nurses. Nurses shall be exempt from license taxes.
(I) Rooming houses. Rooming houses with two rental rooms or less.
(J) Teachers. Teachers or instructors, including, but not limited to, teachers or instructors of the fine arts such as painting, vocal and instrumental music, drawing, sculpture, ceramics, pottery, dancing, dramatics, and arrangements, providing that all of the following conditions exist:
(1) The instruction is given only in the homes of the teacher or instructor or student:
(2) The teacher or instructor has no employee or employees; and
(3) The teacher or instructor is not required to hold a sales tax permit.
(K) Vending machines. Persons operating vending machines used for the sale of food, gum, tobacco, drinks, or other merchandise, where the vending machines are operated in connection with a regularly licensed business and in the same premises.
(1966 Code, § 21-207) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)