Ventura Municipal Code Art. 4 Exclusions and Exemptions

Nothing in this chapter shall be deemed or construed to apply to any person transacting or carrying on any business excluded from the payment of business license taxes as are herein prescribed by virtue of the Constitution or applicable statutes of the United States or of the state of California. In addition, the provisions of this chapter shall not apply to any person conducting or holding a one day, or less, event of any entertainment, dance, concert, race or marathon, exhibition or lecture whenever the total receipts less cost of goods or materials of any such event are to be appropriated exclusively to any nonprofit organization or corporation, or to any charitable or benevolent purpose. (Code 1971, § 2126)

For purposes of this chapter, the activity of “motion picture and television production” includes the filming, videotaping, photographing or other similar process conducted for the making of motion pictures, television programs, commercials and nontheatrical productions. Any person conducting motion picture or television production that is subject to the city’s filming permit process is excluded from the requirements of this chapter. (Code 1971, § 2127)

The provisions of this chapter shall not require the payment of a business license tax, but shall require a business tax certificate for the following:

A. Nonprofits. Nonprofit organization or corporation when conducting, managing or carrying on of any business, occupation or activity from a fixed place of business in the city.

B. Limited Income. Any natural person engaged in a business, trade, occupation or calling, who does not earn more than $2,400 a year from said business, trade, occupation or calling.

C. Disabled Veteran. Every honorably discharged or relieved soldier, sailor, marine or airman of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state of California, may distribute circulars, and hawk, peddle, and vend any goods, wares or merchandise owned by the honorably discharged soldier, sailor, marine or airman, except spirituous, malt, vinous, or other intoxicating liquor. (Code 1971, § 2128)

Any person claiming an exemption pursuant to Section 4.155.430 shall file a sworn statement with the collector, on a form provided, stating the facts upon which such an exemption is claimed, as well as documentation requested by the collector to support the requested exemption such as, but not limited to, evidence of nonprofit status, or prior year(s) tax return(s) or evidence of disability or discharge from the service.

The collector shall, upon a proper showing of exempt status, issue a business tax certificate to such person claiming exemption under Section 4.155.430 without payment of the business license tax required by this chapter. A person granted an exemption under the nonprofit or limited income exemption shall pay an administrative processing fee. In the absence of substantiating the claim for exemption, such person shall be liable for the payment of the business license tax imposed by this chapter. (Code 1971, § 2129)