Brea Municipal Code Ch. 5.08 Exemptions

Nothing in this division shall be deemed or construed to apply to any person engaged in business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are herein prescribed.

(1961 Code, § 13.15; Ord. 402)

Any religious group, institution or organization, exempt from income taxation under the Revenue and Taxation Code of the state is exempt from the license tax, except for those activities which subject it to imposition of the state sales tax.

(1961 Code, § 13.16; Ord. 402)

Activities relating to the dissemination of news or circulation of regularly published newspapers, magazines or periodicals containing news, are exempt from the license tax. This exemption does not apply to places of business or vehicles operating from premises within the city.

(1961 Code, § 13.17; Ord. 402)

A. Headquarter and branch locations of banks, insurance companies and public utilities and other companies exempted from municipal license taxes pursuant to Article XIII of the California Constitution, are exempt from the license tax.

B. Public utilities or privately owned public utilities which are the holders of a franchise from the city and making franchise payments to the city are exempt from the license tax.

(1961 Code, § 13.18; Ord. 402)

Any war veteran physically unable to obtain a livelihood by manual labor, and who is a registered voter in the state, may conduct any business that is limited to his or her sole personal services, without payment of the license tax. This exemption does not apply to any businesses owned or operated by war veterans, employing other than disabled war veterans.

(1961 Code, § 13.19; Ord. 402)

Any governmental agency or subdivision and the employees thereof, to the extent they are engaged in the business of such governmental agencies or subdivisions, are exempt from the license tax.

(1961 Code, § 13.20; Ord. 402)

Any institution or organization, exempt from income taxation under the Revenue and Taxation Code of the state, which carries on any business, occupation or activity wholly for the benefit of charitable purposes, or from which profit is not derived, either directly or indirectly by any individual, is exempt from the license tax; provided that such business, occupation, or activity so carried on is exempt from income taxation under the Revenue and Taxation Code of the state.

(1961 Code, § 13.21; Ord. 402)

Salesmen and agents representing vendors which have, do, or would normally supply goods for resale to a licensee of the city are exempt from classification as solicitors and the tax pertaining thereto.

(1961 Code, § 13.22; Ord. 402)

A. Any person or organization claiming an exemption pursuant to this article shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed.

B. The License Tax Collector shall, based upon the statement submitted, issue a license to such person or organization claiming exemption under this article without payment to the city of the license tax.

C. The License Tax Collector, after giving notice and a reasonable opportunity for hearing to a licensee may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided herein.

(1961 Code, § 13.23; Ord. 402)