§ 5.04.090. Charitable and nonprofit organization exemption.  


Latest version.
  • The provisions of this title shall not be deemed or construed to require the payment of a business tax to conduct, manage, or carry on 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 intended to be derived, either directly or indirectly, by any individual; nor shall any business tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture within the city whenever the receipts of any such entertainment, concert, dance, exhibition, or lecture are to be appropriated to any church, school, civic, fraternal, religious, or benevolent purpose; nor shall any business tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, civic, 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 organization or association was formed and from which profit is not derived, whether directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this title requiring a permit from the city council for any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.

    (Ord. 89 § 2 (part), 1971: prior code § 6108(a))

(Ord. No. 595, § 3, 9-8-15)