Daly City Municipal Code Ch. 5.08 Exemptions

The application of the business license taxation shall not apply to the following enumerated activities. The city of Daly City requires documentary proof sufficient to establish the application of an exemption from business license taxation.

(Ord. 1311 § 4 (part), 2004)

A. Exemption for Nonprofit Corporations, Associations or Other Entities. Every institution, corporation, organization or association that qualifies for nonprofit, tax-exempt status under either state or federal law seeking an exemption pursuant to this section shall submit the original exemption certificate plus an annual tax-exempt status to the director of finance.

B. Veterans. All veterans qualifying under California Business and Professions Code Section 16001 will be granted the exemption as set forth in that section.

C. Highway Carriers. Persons who operate vehicles for hire and pay public utilities commission taxes for intercity (between cities) activities shall be exempt. Pursuant to the California Public Utilities Code (Highway Carriers Uniform Business License Tax Act), Chapter 3, Section 4301 et seq. and the regulations promulgated thereunder, intracity (within the city) business activities shall not be entitled to such exemption.

D. Bank/Financial Institutions. Any bank or financial institution which pays taxes under the California Revenue and Taxation Code Sections 23181 and 23182 shall be exempt.

E. Insurance Companies. Insurance companies are exempt under the provisions of Article XIII, Section 28 of the California Constitution. Independent insurance brokers shall not be exempt.

(Ord. 1311 § 4 (part), 2004)

Revocation of Exemptions. An exemption will be revoked whenever there is reason to believe that any person to whom a tax exemption was issued pursuant to this section has furnished false or misleading information. The appeal process shall be as follows upon notification of revocation:

A. File written appeal with the director of finance;

B. The decision of the director of finance can be appealed in writing to the Daly City administrative appeal committee within thirty days of the date of the director of finance's decision on the initial written appeal.

(Ord. 1311 § 4 (part), 2004)