San Diego Municipal Code Div. 6 Exemptions

The provisions of this Article shall not be construed to require the payment of any permit fee by any federal, state, county or municipal organization, or any non–profit organization, organized and qualified under the laws of the United States or California as a tax–exempt organization. The issuance of a tax– exempt certificate by the California State Franchise Tax Board shall be conclusive evidence of such exempt status.

When any such qualified non–profit organization is engaged in operating or
conducting a business for which a permit is required by this Article, such non–profit
organization shall obtain the required permit and shall remain subject to the
regulatory provisions of this Article, but shall not be required to pay the fee therefor,
provided the tax–exempt certificate or copy is furnished, except as to fees specifically
provided for in Division 34 of the Article.

In order to obtain a free permit the non–profit organization shall file with the permit
application a written statement setting forth the necessary facts including
documentation in support of any claim for exemption from payment of the permit fee.

The required permit shall expire at midnight one calendar year from date of issue, or,
on a specified date if for an occasional activity. Renewal shall be subject to the same
provisions as the original application.
(Retitled to “Exempt Institutions” and amended 2–23–1987 by O–16812 N.S.)

Ch. Art. Div.
3 3 6 1

San Diego Municipal Code Chapter 3: Business Regulations, Business Taxes, Permits and Licenses, (11-2000)

Article 3: Police Regulated Occupations and Businesses