Wheatland Municipal Code § 5.04.100 Claim filing

A. This chapter does not apply to a person transacting and carrying on a business exempt by the Constitution or statute of the United States or of the state from the payment of the tax prescribed.

B. A person claiming an exemption under this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed. In the absence of such statement substantiating the claim, the person is liable for the payment of the taxes imposed by this chapter.

C. Upon a proper showing contained in the sworn statement, the collector shall issue a license to a person claiming exemption under this section without payment to the city of the license tax required by this chapter.

D. The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke a license granted under this section upon information that the licensee is not entitled to the exemption as provided.

(Ord. 300 § 304, 1985)

The following organizations and activities are exempt from payment of the business tax:

A. Business conducted as a charitable purpose or from which no profit is earned;

B. The conduct of entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts are for a religious, educational or charitable purpose;

C. The conduct of entertainment, dance, concert, exhibition or lecture by a religious, charitable, fraternal, educational, amateur theatrical group, military, state, county or municipal organization or association, whenever the receipts are for the purpose and object for which the organization or association is formed, and from which profit is not derived, directly or indirectly, by any individual.

(Ord. 300 § 305, 1985)

A person doing business who is a minor under eighteen years and whose gross receipts do not exceed five hundred dollars a quarter is exempt from this chapter.

(Ord. 300 § 307, 1985)

A. A citizen of the city who is over the age of sixty-two years, and who is doing business within the city shall be exempt from paying a business license tax providing that he or she does not exceed a gross minimum receipt of nineteen thousand nine hundred ninety-nine dollars and ninety-nine cents per year.

B. The exemption from payment of any license tax granted by this chapter does not exempt the person conducting the business from complying with the permit requirements of this chapter.

(Ord. 300 § 308, 1985; Ord. 322, 1988)