Long Beach Municipal Code Div. III Exclusions and Exemptions

A. Except as may be otherwise specifically provided in this Chapter, the terms hereof shall not be deemed or construed to apply to any of the following businesses engaged in by any of the following persons:

1. Banks, including national banking associations to the extent provided by Article XIII, Section 16, Subdivision 1(a) of the State Constitution;

2. Insurance companies and associations, to the extent provided by Article XIII, Section 16, Subdivision 1(a) of the State Constitution;

3. Insurance companies and associations, to the extent provided by Article XIII, Section 14 of the State Constitution;

4. Any person whom the City is not authorized to license for revenue purposes only because of any law or Constitution of the United States or the State of California.

B. The Director of Financial Management may require the filing of a verified statement from any person claiming to be excluded by the provisions of this Section, which statement shall set forth all facts upon which the exclusion is claimed.

(Ord. C-6259 § 1 (part), 1986)

Religious, charitable, educational, fraternal and philanthropical organizations operated not for a profit shall be exempt from the payment of any license tax provided in this Chapter. In order to establish eligibility for such exemption, each organization shall file with the Director of Financial Management proof of exemption from federal taxes in a form satisfactory to the Director. Any such organizations operating a particular business activity for profit, however, shall pay a license tax equal to one-half (½) of the regular business license tax for that particular business activity.

(Ord. C-6325 § 5, 1986: Ord. C-6259 § 1 (part), 1986)

The provisions of this Chapter with reference to the imposition and collection of a license tax for the privilege of operating in the City certain businesses, professions, callings or occupations shall have no application to the following:

A. The teaching of the cultural pursuits of music, both vocal and instrumental, drama, elocution, art, and parliamentary procedure;

B. Nothing in this Chapter shall be construed as requiring the payment of a license tax by a natural person nineteen (19) years of age, or under, solely because he engaged in the business of lawn mowing and yard maintenance work, nor shall said person be required to pay a license tax for any vehicle used for transporting equipment used by him in the carrying on of such business.

(Ord. C-6325 § 6, 1986: Ord. C-6259 § 1 (part), 1986)

A. For the purpose of this Chapter, "veteran" means and includes every person honorably discharged from any branch of the Armed Forces, including nurses serving with such Armed Forces of the United States and qualified by the veterans administration as a veteran.

B. Every disabled veteran whose disability has been caused by military service, who is physically unable to obtain a livelihood by manual labor, who is drawing compensation or a pension from the government of the United States for such disability and who has been a bona fide resident of the City for a period of at least sixty (60) days shall be issued a license to carry on any business or pursuit specified in this Title without payment of the license tax or fee required therefor; provided, however, that no more than one (1) such license shall be issued to any disabled veteran during any one (1) year and provided that such disabled veteran makes application as set forth in Section 3.80.330.

C. In the event any veteran licensee fails to claim annually the exemption, he or she shall forfeit his or her right to such claim of exemption and shall be required to pay the regular license tax or fee, plus penalties provided for the respective business or pursuit in which he or she is engaged.

(Ord. C-6259 § 1 (part), 1986)

A. For the purpose of this Chapter, "private family daycare home" means and includes any residence used for the purpose of providing daycare for fourteen (14) or fewer children, in the provider's own home, for periods of less than twenty-four (24) hours per day, and is either a large family daycare home or a small family daycare home, which is licensed by the State of California Department of Social Services for that purpose.

B. Any private family daycare home shall be exempt from obtaining a business license and/or paying any taxes or fees.

(ORD-20-0004 § 1, 2020; Ord. C-6478 § 1, 1988)

Any person desiring to claim exemptions under Section 3.80.320, Section 3.80.326 or Section 3.80.327 from the payment of a license tax shall make application therefor upon forms prescribed by the Director of Financial Management and shall furnish such information and submit such affidavits as may be required. Upon determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this Chapter, the Director of Financial Management shall issue a license to such person which shall show upon its face that the license tax is exempt from part or all of the tax.

(Ord. C-6478 § 2, 1988: Ord. C-6325 § 7, 1986: Ord. C-6259 § 1 (part), 1986)

The Director of Financial Management may revoke any free license granted pursuant to the provisions of this Chapter upon information that the licensee is not entitled to an exemption from payment of a license tax on the business for which such license is granted. Notice of revocation shall be given in the same manner and within the same time as is provided for notices of assessment in Sections 3.80.443 through 3.80.445, and the licensee shall have the same right of hearing and of appeal as is provided in Section 3.80.429.5.

(Ord. C-6259 § 1 (part), 1986)