HomeMy WebLinkAboutOrd 18151
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ORDINANCE NO. 1815
ORDINANCE OE THE CITY OE BURLINGAME AMENDING SECTIONS 6.04.240
TO CORRECT STATUTORY CITATION AND CLARIFY THAT CITY
RECREATION PROGRAM PROVIDERS ARE EXEMPT FROM BUSINESS
LICENSE TAXES
The CITY COUNCIL of the CITY OF BURLINGAME does hereby ordain as follows:
Section 1. The City has not collected business license taxes from persons who provide
recreation programs for the City. This ordinance is intended to affirm that interpretation by
ordinance. This ordinance also updates a statutory reference regarding State law. This ordinance
does not increase any business license tax or impose any new tax on any person.
Section 2. Section 6.04.240 is amended to read as follows:
6.04.240 Exemptions
(a) Charitable and Nonprofit Organizations. The license provisions of this code shall
not be deemed or construed to require the payment of a license fee to conduct, manage or carry
on any business, or require the payment of any license fee from any institution or organization
which is conducted, managed or carried on solely for the benefit of charitable purposes or from
which profit is not derived either directly or indirectly by any person, if such business is exempt
from the payment of bank and corporation taxes by Sections 23701 of the Revenue and Taxation
Code, nor shall any license be required for the conducting of any entertainment, concert,
exhibition, lecture or scientific, historical, religious or moral services whenever the receipts of
such entertainment, concert, exhibition or lecture are to be appropriated to any church, school
or to any religious or benevolent purpose within the city; nor shall any license be required for
the conducting of any entertainment, dance, concert, exhibition or lecture by any religious,
charitable, fraternal, educational, military, state, county or municipal organization or association
whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be
appropriated for the purpose and objects for which such association or organization was formed
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and from which a profit is not derived either directly or indirectly by any person; provided,
however, that nothing herein contained shall be deemed to exempt any institution or
organization from complying with the provisions of any of the ordinances of the city requiring
such institution or organization to obtain a permit from the city council to conduct, manage or
carry on such business.
(b) Interstate Commerce. Nothing in this title shall be deemed or construed to apply to
any person transacting or carrying on any business exempt by virtue of the Constitution or
applicable statutes of the United States or of the state of California from payment of such
licenses as are herein prescribed. Such person shall file a verified statement with the license
collector setting forth all of the facts showing that he or she is entitled to such exemption. The
statement shall contain the name and location of the person for which the orders are to be
solicited or secured, the name and address of the nearest local or state manager, the kind of
goods, wares or merchandise to be delivered, the place from where the same are to be shipped
or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory
or plant within the state of California, the method of delivery, the name and address of the
applicant, and any other facts necessary to establish such claim of exemption.
(c) Veterans. Any veteran, as defined by Section 16001 an
d Section 16001.5 of the
Business and Professions Code of the state of California, shall be exempt fr
om the payment of
license fees for peddling or soliciting
upon presentation of proof of such exemption satisfactory
to the license collector.
(d) Minors, Sixteen Years and Younger. Every natural person ofthe age of sixteen (16)
years or under, whose annual gross receipts fr
om any and all businesses are four thousand
dollars ($4,000.00) or less, shall be exempt from payment of an
y license tax under the
provisions of this title.
(e) Senior Citizens. Every natural person of the age of sixty-five (65) years or over,
whose annual gross receipts from any and all business are four thousand dollars ($4,000.00) or
less, shall be exempt from payment of any license tax under the provisions of this title.
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(f) Nothing in this title shall be deemed or construed to require the payment of a license
tax by any person to conduct or officiate any recreation program or activity provided or
sponsored by The city.
Section 3. This ordinance shall be published as required by law.
Mayor
I, DORIS MORTENSEN, City Clerk of the City of Burlingame, do hereby certify that
the foregoing ordinance was introduced at aregular meeting of the City Council held on the 17`h
day of December, 2007, and adopted thereafter at a regular meeting of the City Council held on
the 7`h day of January, 2008, by the following vote:
AYES: COUNCILMEMBERS: BAYLOCK, DEAL, KEIGHRAN; NAGEL, O'MAHONY
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
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City Clerk