Santa Ana Municipal Code § 21-48 Business licensing—Specified exemptions

Nothing in this Chapter shall be deemed or construed to apply to any person transacting or carrying on any business exempt from business license taxes by virtue of the constitution or applicable statutes of the United States or the state.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) A business license shall not be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts of any such activity are to be appropriated to any church or school or to any religious or benevolent purpose within the city.

(b) A business license shall not be required for any person under eighteen (18) years of age, who is a resident of the city, and who is enrolled in an institution of secondary education; provided, however, such person has no employee or employees working for him or her.

(c) A business license shall not be required for any attorney whose only business done in the city is in the courts operated in this city, nor for any doctor whose only business done in the city is surgery and/or consultation in a regularly established hospital in the city; provided, however, that the maintenance of an office, facility, or establishment within the city used in connection with any attorney's appearance in any court within the city, or any doctor's surgery or consultation performed at any hospital within the city shall not be hereby exempted from the city's business licensing requirements.

(d) A business license shall not be required for any other licensed person providing professional services not having a fixed place of business within the city and not engaged in other than the occasional furnishing of professional services wholly negotiated and contracted for outside the city.

(e) A business license shall not be required for any business done in the city where the business conducted is only occasional and incidental to a regularly established business conducted elsewhere.

(f) A business license shall not be required for any commercial traveler whose business is limited to goods, wares, and merchandise sold or dealt in at wholesale in this state, or for any salesman or agents representing vendors which have, do, or would normally supply goods for resale to licensees of the city.

(g) A business license shall not be required for any individual whose business is limited to providing in-home childcare to immediate or extended family members. The phrase "immediate or extended family members" shall mean such individual's direct children, children by adoption, children by marriage, grandchildren (direct, by adoption, or by marriage), nieces or nephews (direct, by adoption, or by marriage), and any foster children or other minor under eighteen (18) years of age living as part of the same residential household.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3031, § 3, 11-8-22)

Except as may be otherwise specifically provided in this Chapter, the terms hereof shall not be deemed to apply or construed to require the payment of a license tax by any of the following persons:

(1) Banks, including national banking associations, federal credit unions, and financial corporations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27 of the State Constitution.

(2) Insurance companies or associations engaged in the sale and servicing of insurance and their direct agents, including bailbond agents and life agents, but not including brokers or bailbond brokers or life and disability insurance analysts or insurance solicitors to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 28 of the State Constitution.

(3) Any governmental agency or subdivision and the employees thereof, to the extent they are engaged in the business of such governmental agencies or subdivisions.

(4) Any state alcoholic beverage licensee engaged in the manufacture, sale, purchase, possession, or transportation of alcoholic beverages within the state to the extent that a city may not levy a license tax upon them under provisions of Article XX, Section 22 of the State Constitution.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13; Ord. No. NS-3031, § 3, 11-8-22)