Martinez Municipal Code Ch. 5.20 Exemptions

The provisions of Chapters 5.04 through 5.32 shall not require the payment of a business tax on the business of agriculture except for the retail activities conducted in connection therewith.

(Prior code § 6114(a); Ord. 794 C.S. § 3, 1974)

The provisions of Chapter 5.04 through 5.32 shall not require the payment of a business tax to conduct, manage or carry on any business, occupation or activity from any institution or organization which has 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. A certificate shall be obtained from the Collector indicating such exemption from the tax.

(Prior code § 6114(b); Ord. 794 C.S. § 3, 1974)

The provisions of Chapters 5.04 through 5.32 shall not require the payment of a business tax for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, benevolent or moral subjects within the City whenever the receipts of such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any benevolent purpose within the City. A certificate shall be obtained from the Collector indicating such exemption from the tax.

(Prior code § 6114(c); Ord. 794 C.S. § 3, 1974)

The provisions of Chapters 5.04 through 5.32 shall not require the payment of a business tax for the conducting of any entertainment, dance, concert, exhibition or lecture by any benevolent, charitable, fraternal, educational, military, state, county or Municipal organization or association whenever the receipts of such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived either directly or indirectly by any individual. A certificate shall be obtained from the Collector indicating such exemption from the tax.

(Prior code § 6114(d); Ord. 794 C.S. § 3, 1974)

The provisions of Chapters 5.04 through 5.32 shall not apply to any natural person who performs any service or sells any item, excepting an itinerant vendor, peddler, solicitor or transient business, whose gross income does not exceed $1,000.00 per year. A certificate shall be obtained from the Collector indicating such exemption from the tax.

(Prior code § 6114(e); Ord. 794 C.S. § 3, 1974)

A. The provisions of Chapters 5.04 through 5.32 shall not apply to an individual artist:

1. Who displays a painting, sculpture, photograph or other examples of fine art in a public building, art gallery or business establishment and the display is incidental to the primary business conducted on the premises and is primarily for cultural and educational purposes; and

2. Whose gross receipts do not exceed $1,000.00 per year.

B. A certificate shall be obtained from the Collector indicating such exemption from the tax.

(Prior code § 6114(f); Ord. 794 C.S. § 3, 1974)

The provisions of Chapters 5.04 through 5.32 shall not apply to any veteran who is unable to obtain a livelihood by manual labor due to any physical disability who may hawk or peddle any goods, wares or merchandise without payment of any business tax by applying to the Collector and producing a certificate from a local physician showing the applicant to be physically disabled, evidence of being a legal voter of the State and a copy of an honorable discharge. A certificate shall be obtained from the Collector indicating such exemption from the tax.

(Prior code § 6114(g); Ord. 794 C.S. § 3, 1974)

Nothing in Chapters 5.04 through 5.32 shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitutions or applicable statutes of the United States or the state from the payment of such taxes as are herein prescribed. A certificate shall first be obtained from the collector indicating such exemption from the tax.

(Prior code § 6114(h); Ord. 794 C.S. § 3, 1974)

The terms of Chapters 5.04 through 5.32 shall not be deemed nor construed to apply to any public utility or other service organization which makes an annual payment to the City under a franchise or a similar agreement.

(Prior code § 6114(i); Ord. 794 C.S. § 3, 1974)

The terms of Chapters 5.04 through 5.32 shall not be deemed nor construed to apply to any public utility or other organization which is wholly owned and operated by a political subdivision of the State nor any public district organized under the laws of the State.

(Prior code § 6114(j); Ord. 794 C.S. § 3, 1974)

The terms of Chapters 5.04 through 5.32 shall not be deemed nor construed to apply to any vehicle which is subject to the Highway Carriers' Uniform Business License Tax; provided, however, that this exemption shall only apply to the transportation business.

(Prior code § 6114(k); Ord. 794 C.S. § 3, 1974)

The exemption from payment of a license tax granted by Chapters 5.04 through 5.32 does not exempt the person conducting the business from complying with the permit requirements of Chapters 5.04 through 5.32.

(Prior code § 6114(1); Ord. 794 C.S. § 3, 1974)