Larkspur Municipal Code Ch. 5.12 Exemptions

Sections: 5.12.010 Applicability. 5.12.020 Charitable Organizations. 5.12.030 Veterans. 5.12.040 Public Utilities. 5.12.050 Publication or Sale of Newspapers. 5.12.060 Insurance Agents and Insurance Companies. 5.12.070 Occasional Garage Sales.

A. Nothing in this title shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such fees as herein prescribed.

B. None of the license taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. (Ord. 1030 § 2(4), 2018; Ord. 265 § 21, 1959)

A. The provisions of this title shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity, from any institution or organization which is classified as a California nonprofit public benefit corporation, has received federal tax exemption under Internal Revenue Code Section 501(c)(3), or is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation.

B. Nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of this or any other provision of this code or any ordinance requiring a permit from the City Council or a certificate of compliance from any officer to conduct, manage or carry on any profession, trade, calling or occupation in this title specified. (Ord. 1030 § 2(4), 2018; Ord. 265 § 22, 1959)

A. Every person honorably discharged from any of the armed forces of the United States and physically unable to earn their livelihood by manual labor, shall be permitted to hawk, peddle, and vend any materials, goods, wares or merchandise (the sale or offering for sale of which is not prohibited by any federal, state or local law) without payment of any license fee required under this title, providing that the applicant files with the Tax Collector proof of their right to the exemption as set forth in Larkspur Municipal Code Section 5.16.030(B).

B. The exemption provided in this section is personal to the veteran exempted from the payment of a license fee and does not apply to a distributing or other business other than house-to-house or place-to-place hawking, peddling or vending materials, goods, wares or merchandise or soliciting orders therefor by such veteran personally.

C. No license issued hereunder shall be assigned or transferred, and no person except the person named in the license certificate shall be permitted to carry on the business authorized hereunder. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 23, 1959)

The provisions of this title are not deemed or construed to require the payment of any license fee by any public utility which pays to the City a tax under a franchise or similar agreement. (Ord. 1030 § 2(4), 2018; Ord. 265 § 24, 1959)

The provisions of this title do not apply to the publication or sale of newspapers regularly issued, at average intervals not exceeding three (3) months. This exemption does not apply to receipts from job printing. (Ord. 1030 § 2(4), 2018; Ord. 265 § 25, 1959)

In accordance with Article XIII, Section 14-4/5, subdivision (f) of the California Constitution, this title shall not apply to insurance companies or insurance agents. (Ord. 1030 § 2(4), 2018; Ord. 265 § 26, 1959)

The provisions of this title do not apply to an occasional garage-type sale of used household goods, furniture, furnishings, fixtures, or personal belongings, including vehicles; provided, that:

A. The sale is conducted by the owner or occupant of the premises;

B. The items offered for sale were actually owned and used by such occupant or owner; and

C. The sale is not conducted within six (6) months of any prior such sale on the premises. (Ord. 1030 § 2(4), 2018; Ord. 401 § 4, 1971)