Visalia Municipal Code Art. 2 Exemption from Business Tax Payment

A. Nothing in this title shall be deemed or construed to require payment of such tax as herein prescribed from any entity transacting and carrying on any business which is exempt from the payment of such tax as is herein prescribed by virtue of the Constitution of the United States or applicable statues of the United States or of the Constitution of the state of California.

B. Any entity claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such entity shall be liable for the payment of the taxes imposed by this title.

(Ord. 2024-02 § 2 (part), 2024: Ord. 9517 § 1 (part), 1995: prior code § 6200)

The provisions of this title shall not require a business tax payment on a part-time business conducted or carried on solely by any individual under the age of eighteen (18) or over the age of sixty-five (65) if annual gross receipts do not exceed $15,000.00 (fifteen thousand dollars). (Ord. 9517 § 1 (part), 1995: prior code § 6213)

The provisions of this title shall not require a business tax payment by an individual artist for the exhibition or display of paintings, sculpture, photographs, or other fine arts in public buildings, or in any business establishment, if the exhibition or display is incidental to the primary business conducted on the premises, and is primarily for cultural and for educational purposes, and if the annual gross receipts from the sales of their art work within the city do not result in annual gross receipts in excess of twelve thousand five hundred dollars ($12,500.00).

(Ord. 2024-02 § 2 (part), 2024: Ord. 9517 § 1 (part), 1995: prior code § 6214)

The provisions of this title shall not require the payment of a business tax for artists and craft persons who engage in a part-time hobby, occupation, or activity and who hold a special sale of their own designed, hand-produced goods and wares in their dwelling, as allowed under Chapter 5.24. No more than two such sales for no more than three consecutive days in any calendar year shall be exempt from payment of any business tax under the provisions of this title. (Ord. 9517 § 1 (part), 1995: prior code § 6215)

The provisions of this title shall not require the payment of a business tax for garage sales, as allowed under Chapter 5.24. No more than two such sales for no more than three consecutive days in any calendar year shall be exempt from payment of any business tax under the provision of this title. (Ord. 9517 § 1 (part), 1995: prior code § 6216)

The provision of this title shall not require a business tax payment for teaching musical, artistic or educational subjects when the following conditions exist:

A. The teaching is done at the residence of the teacher or at the residence of the pupil; and

B. The teacher does not employ an assistant, does not display an advertising sign at the residence, and does not make a general practice of selling merchandise in connection with the teaching. (Ord. 9517 § 1 (part), 1995: prior code § 6217)

An exemption will be revoked whenever there is reason to believe that any entity, to whom a tax-exempt status was granted pursuant to Section 5.04.330 through Section 5.04.380 has furnished false or misleading information in the sworn statement. If the revoked exemptee chooses to appeal the revocation, they must follow the appeal process specified in Section 5.04.180.

(Ord. 2024-02 § 2 (part), 2024: Ord. 9517 § 1 (part), 1995: prior code § 6219)