Suisun City Municipal Code Art. VI Exemptions and Exclusions

The following are exempted from the payment of a license tax under this chapter:

A. Any charitable institution, organization or association organized and conducted for charitable purposes only. The exemption shall not apply to promoters employed by charitable organizations;

B. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any are derived therefrom, are to be used solely for charitable or benevolent purposes and not, in any way, for private gain, or for the private gain of any person in whole or in part;

C. Any religious, fraternal, educational, military, state, county or municipal organization conducting any business which is open to members thereof only and not open to the general public;

D. Any religious, fraternal, education, military, state, county or municipal organization or association conducting or staging any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain or any person;

E. Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce;

F. Any honorably discharged or honorably relieved airman, soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state, distributing circulars or hawking, peddling or vending any goods, wares or merchandise owned by him, except spiritous, malt, vinous or other intoxicating liquor;

G. Any public utility which pays to the city a tax under a franchise or similar agreement.

(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 6.10, 1979)

Except as may be otherwise specifically provided in this chapter the terms of this chapter shall not be deemed or construed to apply to any of the following persons:

A. Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivision 1(a) of the State Constitution;

B. Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14.4-5 of the State Constitution;

C. Any person whom the city is not authorized to license under any law or Constitution of the United States or the state. The collector may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section which statement shall set forth all facts upon which the exclusion is claimed.

(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 6.15, 1979)

Any person desiring to claim exemption from the payment of a business license tax and to have a free license issued to him shall make application therefor upon forms prescribed by the collector and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of business license taxes for any reason set forth in this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license is exempt.

(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 6.20, 1979)

The collector may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in Sections 5.04.180 and 5.04.190 for determination of a disputed tax.

(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 6.25, 1979)

Any person required to pay a business license tax for transacting and carrying on any business under this chapter shall be relieved for the payment of any business licens tax for the privilege of doing such business which has been required under any other ordinance of the city, but shall remain subject to the regulatory provisions of such other ordinance. This section shall not apply to inspection or permit fees.

(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 7.10, 1979)