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The provisions of this chapter shall not require the payment of a business tax, but the tax collector may issue a business certificate for the following:

A. Any nonprofit organization or corporation which has qualified for exemption from federal income taxes under Section 501(c) of the Internal Revenue Code, provided that the business is operated wholly for the benefit of nonprofit purposes and no profit is derived, either directly or indirectly, by any person. However, any nonprofit organization that has unrelated business gross receipts as defined in the Internal Revenue Code shall be required to pay a business tax on said gross receipts.

B. Every honorably discharged or relieved veteran of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state of California, who distributes circulars, and hawks, peddles, and vends any owned goods, wares or merchandise, except spirituous, malt, vinous, or other intoxicating liquor.

C. Any nonprofit organization conducting or staging any concert, exhibition, lecture or entertainment, where the proceeds from admissions charged are used for the furtherance of education, art or music within the city and where no part of the profits derived therefrom is used for the purpose of private gain of any person.

D. Any blind person or indigent person who by reason of the infirmities of age, loss of limb or other disabling cause is unable to obtain livelihood by other means than such street vending or entertaining or house-to-house selling. The exemption granted under this section shall not exceed two days in any one month, and shall only be granted after the chief of police has reviewed and approved the application required by Sections 6.01.110 and 6.32.060.

E. Any person whose total gross receipts for the preceding year is less than one thousand dollars.

(Ord. 1921 NCS §2 (part), 1993.)