Article III — Exemptions — Rio Dell Municipal Code

§ 5.40.400. Exemptions – Application – Issuance condition.¶

Any person desiring to claim exemption from the payment of the tax set forth in this chapter shall make application therefor upon forms prescribed by the Director and shall furnish such information and make such affidavits as may be required by the Director. (Ord. 354 § 2, 2017)

Exceptions & meaning →

§ 5.40.410. Exemptions – General.¶

Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any person when imposition of the tax upon that person would violate the Constitution of the United States or that of the State of California or preemptive Federal or State law.

(Ord. 354 § 2, 2017)

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§ 5.40.420. Exemptions – Occasional transactions.¶

(1) The provisions of this chapter shall not apply to persons having no fixed place of business within the City who come into the City for the purpose of transacting a specific item of business at the request of a specific patient, client or customer; provided, that such person does not come into the City for the purpose of transacting business on more than five days during any calendar year.
(2) For any person not having a fixed place of business within the City who comes into the City for the purpose of transacting business and who is not exempt as provided in subsection (1) of this section, the business tax payable by such person may be apportioned by the Director in accordance with RDMC § 5.40.520.
(Ord. 354 § 2, 2017)

Exceptions & meaning →