§ 110.03. Exemptions and exclusions.  


Latest version.
  • (A)

    Businesses. Nothing contained in this chapter shall be deemed or construed as applying to any person transacting, engaging in, and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state relating to the payment of the taxes prescribed in this chapter.

    (1975 Code, § 3-1.203)

    (B)

    Charitable organizations. Nothing contained in this chapter shall be deemed or construed to require the payment of any license tax 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.

    (1975 Code, § 3-1.204)

    (C)

    Disabled veterans. Nothing contained in this chapter shall be deemed or construed to require the payment of any license tax by any honorably discharged or relieved veteran named in Cal. Bus. & Prof. Code §§ 16001 and 16001.5, respectively, as amended, who is physically unable to earn a livelihood by manual labor, and who is a voter or resident, respectively, of the state, and who desires to hawk, peddle, or vend goods, wares, or merchandise owned by him/her or to distribute circulars. Such disabled veterans shall file with the License Collector a certificate by a regularly licensed and practicing physician, dated within a month from such application, to the effect that such applicant is physically unable to obtain a livelihood by manual labor and stating the nature of such incapacitation.

(1975 Code, § 3-1.205) (Ord. 1988-358, effective 4-7-88)