Coachella Municipal Code Art. VI Exemptions and Exclusions

The following are exempted from the payment of a license tax under this chapter:

A. Any nonprofit institution, corporation, organization or association organized and conducted for nonprofit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person. This exemption shall not apply to professional promoters employed by nonprofit institutions, corporations, organization or associations.

B. Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce.

C. Any honorably discharged or honorably relieved member of the armed forces of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state, distributing circulars or hawking, peddling or vending any goods, wares or merchandise owned by him or her, except spirituous, malt, vinous or other intoxicating liquor.

D. Any public utility which makes an annual payment to the city under a franchise or similar agreement.

(Prior code § 13-89)

Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:

A. Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27 of the State Constitution.

B. Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 28 of the State Constitution.

C. Any person whom the city is not authorized to license under any law or constitution of the United States or the state of California. The director of finance may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed.

(Ord. 891 § 17, 2003: prior code § 13-90)

Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him or her shall make application therefor upon forms prescribed by the director of finance and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this chapter, the director of finance, upon the applicant complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person, which shall show upon its fact that the license tax is exempt.

(Prior code § 13-91)

The director of finance may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided in this chapter. In such revocation, the procedure to be followed and right of appeal shall be as provided in Sections 5.04.260 and 5.04.270 in this chapter for determination of disputed tax.

(Prior code § 13-92)