Fowler Municipal Code Art. 2 Exemptions and Apportionment

(a) Authorized. The provisions of this chapter shall not apply to any not-for-profit organization as described by California Business and Professions Code section 16000, subdivision (b).

(b) Verified statements: Filing. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the City stating the facts upon which the exemption is claimed.

(c) Exempt licenses: Issuance. The City, upon a proper showing contained in the verified statement, shall issue a license to such person claiming an exemption pursuant to the provisions of this section without the payment to the City of the license fee required by the provisions of this chapter.

(d) Exempt licenses: Revocation. The City may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption.

(§ 2, Ord. 86-5, eff. December 4, 1986)

(Ord. No. 2022-04, § 1, 8-2-2022)

(a) Authorized. The provisions of this chapter shall not apply to any honorably discharged and/or disabled veteran as described by Business and Professions Code section 16001, 16001.5, 16001.7, and 16001.8, except for businesses involved in the sale of alcohol or tobacco products.

(b) Verified statements: Filing. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the City stating the facts upon which the exemption is claimed.

(c) Exempt licenses: Issuance. The City, upon a proper showing contained in the verified statement, shall issue a license to such person claiming an exemption pursuant to the provisions of this section without the payment to the City of the license fee required by the provisions of this chapter.

(d) Exempt licenses: Revocation. The City may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption.

(§ 2, Ord. 86-5, eff. December 4, 1986)

(Ord. No. 2022-04, § 1, 8-2-2022)

(a) Authorized. The provisions of this chapter shall not be deemed or construed to apply to any person transacting or carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the State from the payment to municipal corporations of such taxes as are set forth in this chapter.

(b) Verified statements: Filing. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the City Clerk stating the facts upon which the exemption is claimed.

(c) Exempt licenses: Issuance. The City, upon a proper showing contained in the verified statement, shall issue a license to such person claiming an exemption pursuant to the provisions of this section without the payment to the City of the license fee required by the provisions of this chapter.

(d) Exempt licenses: Revocation. The City may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption.

(§ 2, Ord. 86-5, eff. December 4, 1986)

(Ord. No. 2022-04, § 1, 8-2-2022)

(a) None of the fees provided for by this chapter shall be so applied as to occasion an undue burden upon interstate or intercity commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the State.

(b) When, by reason of the provisions of the Constitution of the United States or the Constitution of the State, the fees imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business transacted and carried on in the City, the City may make such apportionment of the fee as is necessary or desirable to overcome the constitutional objections.

(c) In any case where a fee is believed by a certificate holder or an applicant for a certificate to place an undue burden upon interstate or intercity commerce or be violative of such constitutional clauses, they may apply to the City for an adjustment of the fee. Such application may be made before, at, or within six (6) months after the payment of the prescribed fee. The applicant, by sworn statement and supporting testimony, shall show his method of business, the gross volume, or estimated gross volume, of business, and such other information as the City may deem necessary in order to determine the extent, if any, of such undue burden or violation. The City shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the fee for the applicant an amount that is reasonable and nondiscriminatory or, if the fee has already been paid, shall order a refund of the amount over and above the fee so fixed.

(§ 2, Ord. 86-5, eff. December 4, 1986)

(Ord. No. 2022-04, § 1, 8-2-2022)