Ord. 2545 - Laserfiche WebLink

Browse Search

ATTY/ORD.0008/CC ORD BUSINESS LICENSE TAX REV: 07-23-24 EI Page 6 of 13 or carrying on any business which is exempt from the payment of such taxes under the Constitution or statutes of the State of California. Sec. 32.131. CHARITABLE ORGANIZATIONS: Nothing contained in this Article shall be deemed or construed to require the payment of any of business license tax prescribed in this Article by any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived either directly or indirectly by any person. Sec. 32.132. VETERANS: Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person who is an honorably discharged or released veteran of the Armed Forces of the United States, who is a resident of this State, and who sells or provides services if the veteran is the sole proprietor of the business. Sec. 32.133. CARE FACILITIES: Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person engaged in or conducting the business of child day care facilities pursuant to as defined by California Health and Safety Code section 1596.803(b)(2) 1596.750 as the same now exists or is hereafter amended or an adult day care facilities pursuant to California Health and Safety Code section 1569.84 as the same now exists or is hereafter amended. Sec. 32.134. HOME OCCUPATIONS: Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person who is engaged in a home occupation conducted at the residence of said person in the City, the gross receipts from the operation of which are less than one thousand dollars ($1,000.00) per year. Sec. 32.135. PUBLIC UTILITY: Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any public utility possessing a franchise granted by the City pursuant to which franchise said public utility pays to the City an annual franchise fee or otherwise makes annual payments to the City for the privilege in said franchise specified. Sec. 32.136. RECREATION INSTRUCTORS: Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person engaged in the business of recreation instruction or sports officiating for programs or activities conducted or sponsored by the City. Sec. 32.136.5. PERFORMERS AND ENTERTAINERS: Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any persons engaged in the