Exemptions

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AGRICULTURAL. When it applies to growers of livestock, poultry, or agricultural products for sale or disposal by growers only. This does not apply to agricultural supplies and agricultural support businesses,  including but not limited to businesses relating to irrigations, sees, fertilizer, transportation, supplies, services, and/or labor companies or to businesses involved in cannabis/marijuana cultivation.

CHARITABLE & NON-PROFIT ORGANIZATIONS.  Any church, school, charitable, benevolent or social organizations conducting any exhibitions, show or performance for the exclusive benefit of the organization. The exemption does not apply to any person, business, show, sale exhibition or enterprise for profit who shares such profit with the non-profit organization.

CONFLICT WITH FEDERAL AND STATE LAW. Any person conducing any business exempt by virtue of the Constitution or applicable statues of the United States or the State of California from the payment of counties of these taxes.

DAY CARE FACILITIES.

DISABLED VETERANS. Any honorable discharged soldier, sailor or marine from the military or naval services of the United States of America, who is unable to earn a livelihood by manual labor, and who hawks, peddles or vends any kind of goods. That person needs to obtain a written permit issued by a veteran’s service officer of the county and the CAO.

EMPLOYEES. No person who is an employee or who is the direct representative of a licensee.

NURSES.

ROOMING HOUSES. Having 2 or less rooms.

TEACHERS.

VENDING MACHINE OPERATORS.