Torrance Municipal Code Art. 6 Exemptions 4

Nothing in this Division shall be deemed or construed to apply to any person carrying on any business exempt from the payment of license taxes by virtue of the Constitution or laws of the United States or of the State of California.

(Amended by O-3137)

Except as hereinafter provided in this Article, and subject to the provisions of Chapter 4, the provisions of this Division shall not be construed to require the payment of a license tax to carry on any business or activity for solely charitable, benevolent, religious or political purposes, the receipts of which are to be immediately appropriated for such purpose, or any business or activity operated as part of the City-sponsored Certified Farmers’ Market, whether for monetary gain or otherwise.

The exemptions provided in Section 31.6.2. shall not apply to any person not organized and existing for solely charitable, benevolent, religious or political purposes who, for monetary gain, carries on, participates in or sponsors any such exempt business or activity.

(Amended by O-2499)

Any person who claims exemption from the payment of the license tax shall make an application for such exemption upon a form furnished by the License Supervisor. The License Supervisor shall make, or cause to be made, an investigation of the applicant and the business or activity for which the exemption is claimed to determine whether the applicant qualifies for an exemption. If the License Supervisor finds that the applicant qualifies for an exemption, he shall issue a No Fee license to such applicant.

(Added by O-2499; Amended by O-2822)

If the License Supervisor fails or refuses to issue a no fee license to an applicant for an exemption, the applicant may appeal such decision to the License Review Board which shall hold a hearing thereon in accordance with the provisions of Article 7 of this Chapter. The License Review Board, following such hearing, shall determine whether or not the applicant is entitled to such exemption. The decision of the License Review Board may be appealed to the City Council in accordance with the provisions of Article 5, Chapter 1, Division 1 of this Code, commencing with Section 11.5.1.

(Added by O-3464)

The City may exempt any person carrying on a business at a City conducted or sponsored event from the requirements of this Division for business activity conducted at the event.