Ventura County Municipal Code Art. 3 Imposition of Tax and Exemptions from Taxation

Commencing on March 5, 2002, for the privilege of doing business in the unincorporated area of Ventura County, each business, unless otherwise excepted or exempted, is subject to and shall pay a business tax in the amount set forth in this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)

When any person, by use of any sign, circular, card, telephone book, newspaper or other publication, whether in hard copy, electronic or other form, has advertised, held out or by any other means represented, that the person is in business in the unincorporated area of the County, or when any person holds an active license or permit issued by a governmental agency indicating that he/she is in business in the unincorporated area of the County, and such person fails upon request of the Tax Collector to sign and give to the Tax Collector a sworn statement attesting that such person is not conducting a business in the unincorporated area of the County, then these facts shall be considered prima facie evidence that such person is conducting business in the unincorporated area of the County.

(Rep. & Reen. Ord. 4396—3/5/02)

The provisions of this Chapter shall not apply to any person transacting and carrying on any business that is exempt from the payment of taxes as prescribed in this Chapter by virtue of the Constitution or applicable statutes of the United States or of the State.

(Rep. & Reen. Ord. 4396—3/5/02)

The following qualify for exemption from the payment of the business tax, so long as all other conditions for exempt status are met:

(a) Charitable Purposes. The provisions of this Chapter shall not require the payment of a business tax by any business, institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profits are not derived, either directly or indirectly, by any person.

(b) Benefit Activities. The provisions of this Chapter shall not require the payment of a business tax for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, benevolent or moral subjects within the County, whenever the receipts of any such entertainment, concert, exhibition or lecture are appropriated to any church, school, or for any benevolent purpose, and from which profit is not derived, either directly or indirectly, by any person.

(c) Nonprofit Activities. The provisions of this Chapter shall not require the payment of a business tax for the conducting of any entertainment, dance, concert, exhibition or lecture by any benevolent, charitable, fraternal, educational, military, State, County or municipal organization or association, whenever the receipts of any such activities are appropriated for the purpose for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any person.

(d) Garage Sales. The provisions of this Chapter shall not apply to any natural person engaged in conducting garage sales or yard sales for which all property to be sold is a person's own personal property which has not been acquired for the purpose of resale, consignment, or the benefit of anyone other than the occupants of the premises, provided that such garage sales or yard sales do not exceed two in number in any business tax year.

(e) Limited Income. The provisions of this Chapter shall not require the payment of a business tax by minors under the age of eighteen (18) years or adults over the age of sixty-five (65) years if such minors or adults are engaged in a business with gross receipts under two thousand dollars ($2,000.00) per year.

(f) Agricultural Growers and Producers. The provisions of this Chapter shall not require the payment of a business tax by a commercial grower or producer of: (1) fruit, seeds or nuts from trees, vines, bushes or crops; (2) seedlings of plant varieties used for the production of fruit, seeds or nuts; (3) livestock for food or fiber; or (4) grain. This exemption shall not apply to the activity of agricultural growers and producers related to the sale of such described agricultural products at retail, nor shall the exemption apply to the sale of such described items, whether at retail, wholesale or other level, that are not grown or produced by the seller.

(g) Disabled Veterans. No business tax payable pursuant to the provisions of this Chapter shall be payable by any honorably discharged soldier, sailor, marine or airman of the United States who suffers from a military service-connected disability and due to this disability is unable to obtain his livelihood by means of manual labor and who is at the time of application a qualified voter of the State; subject, however, to the following conditions and regulations:

(1) Every applicant shall furnish a certificate of physical disability executed by a qualified surgeon of the armed forces and also proof of honorable discharge;

(2) It shall be unlawful for any person to transfer or convey the certificates mentioned in subsection (g)(1) of this section to any person for the purpose of securing the business tax certificate required by the provisions of this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)

Any person claiming an exemption pursuant to the provision of this section shall file a sworn statement with the Tax Collector stating the facts and legal authority upon which an exemption is claimed. In the absence of such a sworn statement substantiating the claim for exemption, such person shall be liable for the payment of the business taxes imposed by this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)

The Tax Collector shall, upon a proper showing of entitlement to an exemption, issue a business tax certificate to such person claiming an exemption without payment of the business tax required by this Chapter. Such certificate shall show on its face that it is issued to an exempt certificate holder pursuant to the provisions of this section. The certificate holder shall identify himself whenever requested to do so by any citizen, police officer, or by the Tax Collector.

(Rep. & Reen. Ord. 4396—3/5/02)

The Tax Collector, after giving notice and a reasonable opportunity for hearing to a business tax certificate holder, may revoke or refuse renewal of any business tax certificate granted pursuant to the provisions of this section upon proof that the exempt holder of such business tax certificate is not entitled to the exemption as provided in this section.

(Rep. & Reen. Ord. 4396—3/5/02)

When an exempt business tax certificate is issued, it shall be non-transferable and for the exclusive use of the person or business named thereon.

(Rep. & Reen. Ord. 4396—3/5/02)

Nothing in this Chapter shall be deemed or construed to impose a business tax on the portion of the business of any holder of a franchise from the County upon which the holder of the franchise pays fees to the County based upon gross receipts of the franchise by virtue of an obligation imposed by the franchise.

(Rep. & Reen. Ord. 4396—3/5/02)