Alturas Municipal Code Art. III Exemptions

The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on any business or require the payment of any license fee from 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; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts from the same are to be appropriated to any church or school or to any religious or benevolent purpose within the city; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture whenever the receipts from the same are to be appropriated for the purpose and objects for which profit is not derived, either directly or indirectly, by any individual, firm or corporation. Nothing contained in this chapter shall be deemed to exempt any such institution from complying with the provisions of this chapter requiring such institution or organization to obtain a permit from the city council or proper official to conduct, manage or carry on any business.

(Ord. No. 305, § 51.)

Every person claiming to be entitled to exemption from payment of any license fee provided for in this chapter upon the grounds that the imposition of such fee casts an unlawful burden upon his right to engage in commerce with foreign nations or among the several states or conflicts with the regulation of interstate commerce by the United States shall file a verified statement with the officer or employee of the city having charge of the collection of licenses, disclosing the interstate or other character of his business entitling him to such exemption. Such statement shall state the name and location of the person for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his address, the kind of goods, wares, merchandise or services to be delivered or performed, the place from which the same are to be shipped or forwarded or the services performed, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant and any other facts necessary. Papers used by such person in taking orders shall be attached to the affidavit. If it appears that the applicant is entitled to such exemption, such applicant shall be issued a free license.

(Ord. No. 305, § 52.)

Disabled war veterans shall be entitled to receive a free license for peddling or soliciting; provided, that such persons shall first exhibit to the city treasurer evidence of such character as shall satisfy the city treasurer that the veteran applying therefor has received an honorable discharge from the United States service, and of service connected disability. Applicants for free licenses under this section shall be required to comply with all other provisions of this chapter pertaining to the licensing of peddling or soliciting.

(Ord. No. 305, § 53.)

The provisions of this chapter shall not be construed as requiring farmers, poultrymen or horticulturists residing and doing business in the county to procure a license under this chapter for the privilege of selling exclusively their own products. This exception shall not apply to nurseries or other commercial establishments who buy goods for resale, as well as selling their own product.

(Ord. No. 305, § 54).

In all cases of doubt as to any applicant being entitled to an exemption from any license tax or from the application of any of the provisions of this chapter, the burden of establishing the right of such exemption shall be upon the applicant. All applications for exemption in such cases shall be referred to the city council, which shall consider and act upon the same and grant or refuse such exemption as, in its discretion, it shall deem just. In the event the city council refuses an exemption, the applicant therefor shall be entitled to a hearing before the city council upon request therefor, at which time the city council shall review the matter.

(Ord. No. 305, § 55.)

Ten dollars of each business license fee paid to the city shall be deposited in a separate account denominated the "business community enhancement fund." The use of the funds deposited therein shall be limited to those projects intended to enhance the business community in the city, as determined by the city council.

(Ord. No. 416, § 9.)