Portola Valley Municipal Code Ch. 5.24 Exempt Businesses and Organizations

Nothing contained in this chapter shall be deemed or construed as applying to any person transacting, engaging in and/or carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state of California from payment of taxes prescribed herein.

(Ord. 2000-329 § 6 (part), 2000)

Nothing contained in this chapter shall be deemed or construed to require the payment of any license tax by any entity or organization which is conducted, managed and/or carried on wholly for the benefit of charitable, educational, religious or public benefit and from which profit is not derived, either directly or indirectly, by any person (including, but not limited to, all entities that qualify under Internal Revenue Code 501(c)).

(Ord. 2000-329 § 6 (part), 2000)

Nothing contained in this chapter shall be deemed or construed to require the payment of any license tax by any honorably discharged or relieved veteran named in Section 16001 of the Business and Professions Code of California, as amended, who is physically unable to earn a livelihood by manual labor and who is a voter of this state, and who desires to hawk, peddle or vend goods, wares or merchandise owned by him, or to distribute circulars.

(Ord. 2000-329 § 6 (part), 2000)

Any public utility possessing a franchise granted by the town which makes annual payments under said franchise to the town, shall not be subject to any of the provisions of Chapters 5.04 through 5.24 and 5.48.

(Ord. 2000-329 § 6 (part), 2000)

Nothing contained in this chapter shall be deemed or construed to require the payment of any license tax by any person under the age of eighteen who desires to hawk, peddle, or vend goods, wares, merchandise, or appropriately-licensed foods.

(Ord. 2019-429, § 3, 2019)

Nothing contained in this chapter shall be deemed or construed to require the payment of any license tax by any person vending at a memorial service held by residents in town facilities.

(Ord. 2019-433, § 1, 2019)