King City Municipal Code Ch. 5.36 Exemptions—exclusions

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

(a) Any charitable institution, organization, or association organized and conducted for charitable purposes only. This exemption shall not apply to promoters employed by charitable organizations;

(b) Any person conducting, carrying on or staging any concert, exhibition, lecture, dance, amusement or entertainment solely for charitable or benevolent purposes and not for private gain or for the private gain of any person in whole or in part;

(c) 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, wholly for the benefit of such organization and not in the whole or any part for private gain of any person;

(d) Any public utility which pays to the city a tax under a franchise or similar agreement;

(e) Any honorably discharged or honorably relieved soldier, sailor or marine 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, except spirituous, malt, vinous or other intoxicating liquor;

(f) Any person doing time and material labor who makes less than one thousand dollars gross business annually and who does not advertise in any manner.

(Ord. 303 § 6.05, 1968; Ord. 317 §§ 1, 2, 1969)

Except as may be otherwise specifically provided in this title 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 16, Subdivision 1 (a) 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 14 4/5 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;

(d) Commercial travelers;

(e) Café musicians; these being persons who play a musical instrument in any place or establishment where food or alcoholic beverages are sold, offered for sale or given away, who is an employee or independent contractor, of such place or establishment.

(Ord. 303 § 6.10, 1968; Ord. 336 § 2, 1971)

Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him shall make application therefor upon forms prescribed by the tax collector 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 title, the tax collector, upon the applicant complying with the provisions of this title 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 face that the license tax is exempt.

(Ord. 303 § 6.15, 1968)

The tax collector may revoke any exempt license granted pursuant to the provisions of this title 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 Sections 5.16.060 and 5.16.070 for determination of a disputed tax.

(Ord. 303 § 6.20, 1968)