§ 5.01.120. Charitable and nonprofit organizations—Exemptions.

A.

Unless otherwise provided in this title, the following activities and organizations are exempt from payment of the license fee:

1.

The conducting, managing, or carrying on of any business, occupation or activity, from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm or corporation.

2.

The conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects, whenever all the receipts thereof are to be appropriated to any church or school or to any religious or benevolent purpose;

3.

The conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, federal, state, county or municipal organization, or association, whenever the receipts of such are to be appropriated for the purpose and objects for which such organization or association was formed, and from which profit is not derived, either directly or indirectly, by an individual, firm or corporation.

B.

In making a determination as to the exemption status of any organization or activity under this chapter, the following criteria are to be considered by the administrative services director:

1.

Whether the organization or activity has received or has formally applied for, tax exempt status from the State Franchise Tax Board and/or Internal Revenue Service where applicable;

2.

Whether the proposed activity will not be in conflict with any provisions of this title, state or federal law.

For purposes of this section "charitable" means and includes the words patriotic, philanthropic, social service, welfare, benevolent, educational, civic, or fraternal, either actual or purported. Activities defined as "religious" or a "religion" does not mean and include the word "charitable" as defined in this section, but shall be given their commonly accepted definitions. (Ord. 129 §5.01.120, 1985)