Redding Municipal Code Ch. 6.06 Exemptions

The provisions of this title shall not be deemed or construed to require the payment of a license to conduct, manage or carry on any business, or require the payment of any license fee 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 person; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts are to be appropriated to any church or school, or to any religious or benevolent purpose within the city; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture, whenever the receipts are to be appropriated for the purpose and objects for which the association or organization was formed, and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation. Nothing contained in this title shall be deemed to exempt any such institution from complying with the provisions of this title requiring the institution or organization to obtain a permit from the city council or proper officer to conduct, manage, or carry on any business.

(Prior code § 17-53)

Every person claiming to be entitled to exemption from payment of any license fee provided for in this title upon the grounds that the imposition of the fee casts an unlawful burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of interstate commerce by the United States, shall file a verified statement with the officer or employee of the city having charge of the collection of licenses, disclosing the interstate or other character of his business entitling the exemption. Such statement shall state the name and location of the person for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his address, the kind of goods, wares, merchandise or services to be delivered or performed, the place from which they are to be shipped or forwarded or the services performed, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish the claim of exemption. A copy of the order blank, contract, form or other papers used by the persons in taking orders shall be attached to the affidavit. If it appears that the applicant is entitled to the exemption, the applicant shall be issued a free license.

(Prior code § 17-54)

Disabled war veterans are entitled to receive a free license for peddling or soliciting; provided, that those persons first exhibit to the city clerk evidence of such character as shall satisfy the collector that the veteran applying for the license has received an honorable discharge from the United States service. Applicants for free licenses under this section shall be required to comply with all other provisions of this title pertaining to the licensing of peddlers or solicitors.

(Ord. 1280 § 1, 1976: prior code § 17-55)

The provisions of this title shall not be construed as requiring farmers, poultrymen or horticulturists residing and doing business in the county to procure a license under this title for the privilege of selling exclusively their own products. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own produce.

(Prior code § 17-56)

In all cases of doubt as to any applicant being entitled to an exemption from any license tax, or from the application of any of the provisions of this title, the burden of establishing the right of the exemption shall be upon the applicant. All applications for exemption in such cases shall be referred to the city council, which shall consider and act upon them and grant or refuse the exemption as in the use of its discretion it shall deem just. In the event the city council refuses an exemption, the applicant therefor shall be entitled to a hearing before the city council upon request therefor, at which time the city council shall review the matter.

(Prior code § 17-57)