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Chapter 110 — BUSINESS LICENSES

§ 110.18 EXEMPTIONS.

Eureka Zoning Code · 2026-06 edition · updated 2026-07-25 · Eureka

(A) Exemptions. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on the following businesses or occupations:

(1) Any charitable institution, organization, or association organized and conducted for charitable purposes only; any person conducting, carrying on, or staging any concert, exhibition, lecture, dance, amusement, or entertainment where the receipts, if any are derived therefrom, are to be used solely for charitable or benevolent purposes and not for the private gain of any person in whole or in part; any religious, fraternal, educational, military, state, county, or municipal organization or association conducting, carrying on, or staging any amusement or entertainment, concert, exhibition, lecture, dance, or athletic event when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for the private gain of any person. This exemption shall not apply to promoters employed by charitable organizations.

(2) Any person engaged in interstate commerce when a license tax casts a burden upon such interstate commerce to the extent that the city may not tax under the provisions of the state constitution.

(3) Any person whose annual gross receipts from any and all businesses are $500 or less per quarter.

(4) A certificate of exemption may be issued upon payment of an $8 processing fee. Nothing herein requires an exempt business to obtain such a certificate.

('63 Code, § 6-1.108)

(B) Claims for exemption. Any person desiring to claim an exemption from the payment of a license tax and to have a free license issued to him shall make an application therefor to the Finance Department and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to an exemption from the payment of license taxes for any reason set forth in this chapter, the Finance Department upon the applicant complying with the provisions of this chapter or any other law 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 face that the license tax is exempt. ('63 Code, § 6-1.110)

(C) Revocation of exemption. The Finance Department 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 therein. In such revocation the procedure to be followed and right of appeal shall be as provided in §§ 110.29 and 110.30 of this subchapter for the determination of a disputed tax.

('63 Code, § 6-1.111) (Ord. 378-C.S., passed 12-7-82; Am. Ord. 392-C.S., passed 12-20-83)

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▸ Contents — Eureka Zoning Code
Eureka Zoning Code
  1. Article I — NAME AND SEAL; FORM OF GOVERNMENT; BOUNDARIES; MUN…
  2. Article II — ELECTIONS
  3. Article III — CITY COUNCIL
  4. Article IV — MAYOR
  5. Article V — ORDINANCES
  6. Article VI — ADMINISTRATION
  7. Article VII — FISCAL ADMINISTRATION
  8. Article VIII — OFFICERS AND EMPLOYEES
  9. Article IX — FRANCHISES
  10. Article X — INITIATIVE, REFERENDUM AND RECALL
  11. Article XI — MISCELLANEOUS PROVISIONS
  12. Chapter 10 — GENERAL PROVISIONS
  13. Chapter 30 — CITY COUNCIL
  14. Chapter 31 — CITY OFFICIALS
  15. Chapter 32 — CITY DEPARTMENTS
  16. Chapter 33 — BOARDS, COMMISSIONS, AND COMMITTEES
  17. Chapter 34 — PERSONNEL POLICIES
  18. Chapter 35 — FINANCE, REVENUE AND TAXATION
  19. Chapter 36 — HEALTH FACILITY REVENUE BONDS
  20. Chapter 37 — ELECTIONS
  21. Chapter 38 — CIVIL EMERGENCIES
  22. Chapter 39 — CITY POLICY
  23. Chapter 40 — TRANSFERS OF CITY-OWNED REAL PROPERTY
  24. Chapter 50 — SEWERS
  25. Chapter 51 — SOLID WASTE
  26. Chapter 52 — UNDERGROUND UTILITY DISTRICTS
  27. Chapter 53 — WATER
  28. Chapter 54 — STORM WATER QUALITY MANAGEMENT AND DISCHARGE CONT…
  29. Chapter 55 — ENERGY
  30. Chapter 56 — STREETS
  31. Chapter 70 — GENERAL PROVISIONS
  32. Chapter 71 — TRAFFIC RULES
  33. Chapter 72 — STOPPING, STANDING AND PARKING
  34. Chapter 73 — BICYCLES
  35. Chapter 75 — MOBILE VENDORS OPERATING UPON A STREET
  36. Chapter 90 — ABANDONED VEHICLES
  37. Chapter 91 — ANIMALS
  38. Chapter 92 — FIRE PREVENTION
  39. Chapter 93 — PARKS AND RECREATION
  40. Chapter 94 — HEALTH AND SANITATION
  41. Chapter 95 — MUNICIPAL AIRPORT
  42. Chapter 96 — PARADES AND ASSEMBLIES
  43. Chapter 97 — SMOKING
  44. Chapter 98 — STREETS AND SIDEWALKS
  45. Chapter 99 — TRAINS AND RAILROADS
  46. Chapter 100 — HARBOR REGULATIONS
  47. Chapter 101 — FILMING
  48. Chapter 102 — BEEKEEPING
  49. Chapter 103 — PRIVATE SECURITY AND FIRE ALARM SYSTEMS
  50. Chapter 104 — MILITARY EQUIPMENT USE
  51. ▸ Chapter 110 — BUSINESS LICENSES
    Overview
    1. § 110.01 DEFINITIONS.
    2. § 110.02 REVENUE MEASURE.
    3. § 110.03 EFFECT OF MISTAKE.
    4. § 110.04 ADMINISTRATION OF OATHS.
    5. § 110.15 LICENSE REQUIRED.
    6. § 110.16 LICENSE DOES NOT PERMIT PROHIBITED BUSINESS.
    7. § 110.17 NO SUBSTITUTE FOR OTHER REVENUE ACTS.
    8. § 110.18 EXEMPTIONS.
    9. § 110.19 EXCLUSIONS.
    10. § 110.20 LICENSE APPLICATIONS.
    11. § 110.21 STATEMENTS NOT CONCLUSIVE.
    12. § 110.22 BRANCH ESTABLISHMENTS; JOINT LICENSE.
    13. § 110.23 CONTENTS OF LICENSE.
    14. § 110.24 DURATION OF LICENSE.
    15. § 110.25 LIMITATIONS.
    16. § 110.26 WHEN LICENSE FEE PAYABLE AND DELINQUENT.
    17. § 110.27 QUARTERLY LICENSES.
    18. § 110.28 REFUNDS.
    19. § 110.29 LICENSE MAY BE WITHHELD FOR EVIDENCE OF TRUTH.
    20. § 110.30 DETERMINATION OF LICENSE TAX IN CERTAIN CASES.
    21. § 110.31 APPEALS.
    22. § 110.32 ADDITIONAL POWERS OF DIRECTOR OF FINANCE.
    23. § 110.33 LICENSES TO BE CONSPICUOUSLY POSTED.
    24. § 110.34 TRANSFER OF LICENSE; DUPLICATE LICENSE.
    25. § 110.35 REVOCATION OF LICENSE.
    26. § 110.36 INFORMATION CONFIDENTIAL.
    27. § 110.37 EVIDENCE OF LIABILITY.
    28. § 110.38 ENFORCEMENT.
    29. § 110.39 LICENSE FEE A DEBT.
    30. § 110.40 REMEDIES CUMULATIVE.
    31. § 110.50 BASIC BUSINESS LICENSE FEE.
    32. § 110.51 AUCTION SALES, AUCTIONEERS.
    33. § 110.52 CARD ROOMS.
    34. § 110.53 HOME OCCUPATION FEE.
    35. § 110.54 CIRCUSES, CARNIVALS AND SIMILAR EXHIBITIONS.
    36. § 110.55 LECTURE, TRAVELING AND TEMPORARY THEATRICAL PERFORMAN…
    37. § 110.56 BANKRUPT, FIRE AND SIMILAR SALES.
    38. § 110.57 BOXING AND WRESTLING MATCHES.
    39. § 110.58 PEDDLERS, SOLICITORS, CANVASSERS AND ITINERANT VENDORS.
    40. § 110.59 HOTELS, MOTELS, APARTMENT HOUSES, BED AND BREAKFAST I…
    41. § 110.99 PENALTY.
  52. Chapter 112 — AMBULANCES
  53. Chapter 113 — AMUSEMENTS
  54. Chapter 114 — CABLE TELEVISION SYSTEMS
  55. Chapter 115 — FOOD ESTABLISHMENTS AND OUTDOOR DINING AREAS
  56. Chapter 117 — MASSAGE PARLORS
  57. Chapter 118 — SOLICITORS, CANVASSERS, AND SIDEWALK VENDORS
  58. Chapter 119 — SECOND-HAND DEALERS
  59. Chapter 120 — TAXICABS AND LIMOUSINES
  60. Chapter 121 — OTHER VEHICLES FOR HIRE
  61. Chapter 122 — FOREIGN-TRADE ZONE
  62. Chapter 130 — OFFENSES AGAINST PUBLIC PEACE AND SAFETY
  63. Chapter 131 — PROPERTY OFFENSES
  64. Chapter 132 — DRUG OFFENSES
  65. Chapter 133 — WEAPONS OFFENSES
  66. Chapter 134 — ABATEMENT OF CHRONIC NUISANCE PROPERTIES
  67. Chapter 150 — BUILDING REGULATIONS
  68. Chapter 151 — AIRPORT ZONING
  69. Chapter 152 — PLANNING AND ZONING ADMINISTRATION
  70. Chapter 153 — FLOOD HAZARD AREA REGULATIONS
  71. Chapter 154 — SUBDIVISION REGULATIONS
  72. Chapter 155 — ZONING REGULATIONS
  73. Chapter 155 — ZONING REGULATIONS (old)
  74. Chapter 156 — COASTAL ZONING REGULATIONS
  75. Chapter 157 — HISTORIC PRESERVATION
  76. Chapter 158 — CANNABIS
  77. Chapter 159 — WIRELESS TELECOMMUNICATIONS FACILITIES

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