PLE-2023-07-supp-30 - Laserfiche WebLink

5.20.010 106-1 (Pleasanton Supp. No. 30, 7-23) Chapter 5.20 EXEMPTIONS Sections: 5.20.010 General. 5.20.020 Business not susceptible to measuring the license tax by gross receipts. 5.20.030 Charitable organizations. 5.20.010 General. A. Nothing in this title shall be deemed or con- strued to apply to any person transacting and carrying on any business exempt from the payment of such taxes as are prescribed by this chapter by virtue of the Constitu- tion or by applicable statutes of the United States or of the state of California. B. Any person claiming an exemption under this title shall file a sworn statement with the collector stating the facts upon which the exemption is based and provide the collector with proof of the exemption. If the proof of the exemption is based on a federal or state exemption, the person claiming such exemption must provide an original document issued by the federal or state agency concerning the exemption. In the absence of such statement/document substantiating the exemp- tion, the person shall remain liable for the payment of the license taxes imposed by this title. C. The collector shall, upon a proper showing as provided in this section, issue a license to such person claiming an exemption under this section without pay- ment of the license tax. D. The collector, after giving notice and a rea- sonable opportunity for hearing to a licensee, may re- voke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section. (Ord. 1976 § 8, 2008; prior code § 1-5.22) 5.20.020 Business not susceptible to measuring the license tax by gross receipts. A. In addition to other taxes required under this title, every person conducting or carrying on in the city the operation of a nonrevenue producing business shall pay a license tax as specified in the license tax schedule in Section 5.24.040 based on the total of all expenses incurred by the business during the course of the period covered by the business license in question. This in- cludes, but is not limited to, gross payroll (including benefits), utilities, rent, supplies, consultants and other contracted services (including, but not limited to: legal counsel, marketing, technical support, etc.), insurance, depreciation and equipment. B. Startup companies shall pay a license tax based on operating expenses until revenues equal or exceed expenses. At that point gross receipts shall be- come the basis of tax. C. Nonrevenue producing businesses shall pay a business license tax based on operating expenses. D. A portion of a business which is a separate and clearly defined nonrevenue producing business may be taxed separately under this classification. As to a con- tractor with an office located in Pleasanton, the contrac- tor will be taxed separately based on office operating expenses. (Ord. 2244 § 2, 2023; Ord. 1976 § 9, 2008; Ord. 1773 § 1, 1999; Ord. 1550 § 5, 1992; prior code § 1-5.45) 5.20.030 Charitable organizations. The provisions of this title shall not be deemed to require payment of a license tax to carry on a business wholly and exclusively for the benefit of philanthropic, social service, benevolent or patriotic purposes upon providing to the collector proof of exempt status by the state. (Ord. 1550 § 5, 1992; prior code § 1-5.46)