The county’s Business License Ordinance may grant an exemption for the following types of businesses:
- Nonprofit organizations as defined in Section 501 (c)(1), (2) or (3) of the Internal Revenue Code, as it currently exists or is hereafter amended;
- Businesses exempt from local taxation by virtue of the Constitution or applicable statutes of the United States or the state of California (See Application (PDF) for Qualifying Veterans);
- Businesses with annual gross receipts less than twenty thousand dollars per year;
- Businesses which rent or lease to others no more than four residential dwelling units;
- Any public utility which pays a franchise tax to the county based on gross receipts. The exemption applies only to the business conducted under the franchise agreement;
- Every peddler, solicitor or other person entitled to exemption from the payment of any license provided for in this chapter upon the ground that such license casts an unreasonable burden upon his/her right to engage in commerce with foreign nations, or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce;
- Businesses engaged in growing livestock, poultry or agricultural products for sale or disposal by the growers themselves. (Ordinance 91-35 Section 1).
An application for exemption statement (PDF) must be filed annually with the tax collector.
Depending on the type of exemption you are applying for, you must submit with your statement a proof of exempt status, such as state or federal certification or other documents if any.
If you are mailing your application or stopping at our office, you must include a copy of your proof of exemption. Failure to submit proof may cause us to deny or delay processing of your application.