Title 5 BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.05 REQUIREMENT FOR LICENSE
5.05.080 Exempt activities.
The provisions of this title shall not be deemed or construed to require a
license or the payment of a license fee for businesses of the following
nature:
A. Civic or Charitable. The conducting, managing or carrying on of
any business, occupation or activity by any institution or organization which is
conducted, managed or carried on solely for the benefit of civic or charitable
purposes and from which no profit is derived, either directly or indirectly, by
any person;
B. Minors. The conducting of a business, otherwise permitted by
city ordinance, by youth, under the age of eighteen years, living in the city.
The exemption may be authorized by the city manager upon receipt of proof of
such status;
C. Auctioneers and Auction Companies. The arranging, managing,
sponsoring, advertising, accounting for the proceeds of, or carrying out any
auction sale of goods, wares, merchandise, or any real or personal property by
any person, firm or corporation regulated by Title 2.95 of the California Code
of Civil Procedure. No provision of this title, however, prohibits the city from
imposing a business license fee requirement on auctioneers and auction companies
whose permanent place of business is located within the city;
D. Secondhand
Goods. When any person is engaged in any business licensed under the provisions
of this title and as an incident to this business accepts secondhand goods as
part payment on any new merchandise, to the extent permitted by state law such
person shall not be required to obtain a license as a secondhand dealer, for the
doing of such acts shall not be considered as dealing in secondhand
merchandise;
E. Statement of Exemption. Every person claiming to be entitled
to an exemption from payment of any license fee exempt under any other provision
of state law not enumerated above, shall file a verified statement with the city
manager disclosing the character of such business entitling such exemption. In
case of dispute, the city attorney will render an opinion which shall be final.
(Ord. 936-04 § 2: Ord. 812-96 § 11; Ord. 685-91
§ 3 (part))
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