Such licenses may be issued only to nonprofit organizations exempted from the payment
of the bank and corporation tax by Sections 23701a, 23701b, 23701d, 23701e, 23701f,
23701g, and 23701l of the Revenue and Taxation Code and by mobile home park associations
and senior citizen organizations. Organizations exempt because they qualify as a 23701d
organization under the California Revenue and Taxation Code are referred to herein
as "charitable organizations."
All other exempt organizations, which include, for purposes of this article, mobile
home park associations and senior citizen organizations that conduct bingo games for
the sole purpose of entertainment and limit bingo prizes to under twenty-five dollars
($25.00) in cash and kind, are exempt from payment of the prescribed license fee.
(Added by Ord. 3176-C.S., § 1, effective 7-6-00)
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