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5.20.010 Chapter 5.20 EXEMPTIONS Sections: 5.20.010 Generally 5.20.020 Business Not Susceptible To Gross Receipts Measure 5.20.030 Charitable Organizations 5.20.010 Generally: A. Nothing in this Title shall be deemed or construed 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 Constitution or by applicable statutes of the United States or of the State. B. Any person claiming an exemp- tion pursuant to this Section shall file a sworn statement with the Collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this Title. C. The Collector shall, upon a proper showing contained in the sworn state- ment, issue a license to such person claiming exemption under this Section without payment to the City of the license tax required by this Title. D. The Collector, after giving notice and a reasonable opportunity for hear- ing to a licensee, may revoke any license granted pursuant to the provi- sions of this Section upon information that the licensee is not entitled to the exemption as provided in this Section. (Prior Code § 1-5.22) 5.20.020 Business Not Susceptible To Gross Receipts Measure: A. In addition to other taxes required under this Title, every person conduct- ing or carrying on the operation of an administrative headquarters or a branch office in the City shall pay a license tax as specified in the license tax schedule in Section 5.24.040 of this Title based on the total of all expenses incurred by the business at such administrative headquarters during the course of the period covered by the business license in question. This includes, but is not limited to, gross payroll, utilities, rent, supplies and equipment. B. "Administrative headquarters" means a location where the principal business transacted consists of provid- ing administrative or management-relat- ed services such as, but not limited to, record keeping, data processing, re- search, advertising, public relations, personnel administration, legal, and corporate headquarters services to the same or other locations where the oper- ations of the same business are con- ducted which lead more directly to the production of gross receipts. C. "Branch offices" means a location within the City where the principal business transacted consists of provid- ing management-related services such 125 (Pleasanton April 2000)