Pinole Municipal Code Ch. 5.12 Exemptions

* For statutory provisions which provide exemptions from municipal licensing of businesses, see Bus. and Prof. Code §§ 16000.5, 16001, 16001.5, 16002 and 16002.1.

The provisions of this article shall not require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization which 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. (Ord. 338 § 7(a), 1975).

The provisions of this article shall not require the payment of a license tax for the conducting of any entertainment, dance, concert, exhibition, lecture, or other activity by any benevolent, religious, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, lecture, or activity 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 an individual. (Ord. 338 § 7(b), 1975).

The license administrator, without payment to the city of any consideration, may grant to any disabled war veteran or to any indigent person or to any person who by reason of the infirmities of age, loss of limb, or other disabling cause is unable to obtain a livelihood by other means, any license provided by this title. (Ord. 338 § 7(c), 1975).

Nothing in this article 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 of California from the payment of such taxes as are prescribed in this article. A fee of twenty-five dollars shall be paid to cover the cost of registration under this section. (Ord. 338 § 7(d), 1975).

A. Any person claiming an exemption pursuant to this chapter shall, upon request of the license administrator, file a sworn statement with the license administrator stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this article.

B. The license administrator shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this chapter without payment to the city of the license tax. (Ord. 338 § 7(e), 1975).

A. A business license, fee, or tax shall not be imposed on operating a small or large family day care home, per California Health and Safety Code Section 1597.45.

B. As defined under California Health and Safety Code Section 1597.45. a small family day care home or large family day care home includes a detached single-family dwelling, a townhouse, a dwelling unit within a dwelling, or a dwelling unit within a covered multifamily dwelling in which the underlying zoning allows for residential uses. A small family day care home or large family day care home is where the family day care provider resides, and includes a dwelling or dwelling unit that is rented, leased, or owned. The use of a home as a small or large family day care home shall be considered a residential use of property.

C. Family day care homes are permitted in zoning districts as established in Title 17 of the Municipal Code. (Ord. 2024-09 § 2, 2024)