Redwood City Municipal Code § 32.139 Revocation

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person transacting, engaging in or carrying on any business which is exempt from the payment of such taxes under the Constitution or statutes of the State of California.

(Ord. No. 2016, § 2, 5-7-90)

Nothing contained in this Article shall be deemed or construed to require the payment of any of business license tax prescribed in this Article by 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.

(Ord. No. 2016, § 2, 5-7-90)

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person who is an honorably discharged or released veteran of the Armed Forces of the United States, who is a resident of this State, and who sells or provides services if the veteran is the sole proprietor of the business.

(Ord. No. 2016, § 2, 5-7-90)

(Ord. No. 2479, § 4(Exh. A), 3-9-20)

Editor's note— Ord. No. 2479, § 4(Exh. A), adopted Mar. 9, 2020, changed the title of § 32.132 from "Disabled Veterans" to "Veterans."

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person engaged in or conducting the business of child day care facilities as defined by California Health and Safety Code section 1596.750 as the same now exists or is hereafter amended or adult day care facilities pursuant to California Health and Safety Code section 1569.84 as the same now exists or is hereafter amended.

(Ord. No. 2016, § 2, 5-7-90; Ord. No. 2320, § 1, 11-5-07)

(Ord. No. 2545, § 2, 11-5-24)

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person who is engaged in a home occupation conducted at the residence of said person in the City, the gross receipts from the operation of which are less than one thousand dollars ($1,000.00) per year.

(Ord. No. 2016, § 2, 5-7-90)

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any public utility possessing a franchise granted by the City pursuant to which franchise said public utility pays to the City an annual franchise fee or otherwise makes annual payments to the City for the privilege in said franchise specified.

(Ord. No. 2016, § 2, 5-7-90)

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any person engaged in the business of recreation instruction or sports officiating for programs or activities conducted or sponsored by the City.

(Ord. No. 2016, § 2, 5-7-90)

Nothing contained in this Article shall be deemed or construed to require the payment of any business license tax prescribed in this Article by any persons engaged in the performance, conduct, or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event for programs or activities conducted or sponsored by the City or by a charitable organization.

(Ord. No. 2341, § 1, 4-13-09)

A. An owner-occupied residential dwelling unit shall be excluded from the calculation of a residential rental business's incremental tax.

B. Dwelling units rented or leased to households earning no more than the maximum income for low income households, as published annually by the California Department of Housing and Community Development (HCD) income limits for San Mateo County, pursuant to a recorded deed restriction shall also be excluded from the calculation of a residential rental business's incremental tax.

(Ord. No. 2545, § 1, 11-5-24)

Any person claiming an exemption pursuant to this Division shall file an affidavit or declaration under penalty of perjury with the Director stating facts upon which such exemption is claimed and attaching thereto documents in support of such claim.

(Ord. No. 2016, § 2, 5-7-90)

Upon a proper showing contained in said affidavit or declaration or attachments, the Director shall issue a license to the person claiming an exemption without payment to the City of the business license tax prescribed in this Article.

(Ord. No. 2016, § 2, 5-7-90)

The Director may revoke any license theretofore issued without payment of a business license tax upon information that said licensee is not entitled to an exemption or is no longer entitled to the exemption upon said license had been issued.

(Ord. No. 2016, § 2, 5-7-90)