§ 3.24.040. Exemptions—Charitable and nonprofit organizations

Except as otherwise provided in this chapter, the following organizations and activities are exempt from payment of the business operations tax:

A.

Business conducted by a charitable, nonprofit or eleemosynary corporation, association or organization if the net proceeds of said business are used exclusively by such corporation, association or organization for a purpose which would qualify as a charitable deduction under section 17214 of the California Revenue and Taxation Code, if said net proceeds were received as a gift by said organization.

B.

The conduct of entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religion 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 in association, whenever the receipts are for the purpose and objects for which the organization or association is formed, and from which profit is not derived, directly or indirectly, by any individual.

(Ord. No. 333)