§ 6-1.107. Exclusions.

Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:

(a)

Any public utility which pays to the City a tax under a franchise or similar agreement, or any publicly owned public utility.

(b)

Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27, Subdivision 1(a) of the State Constitution.

(c)

Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 28 of the State Constitution.

(d)

City, Public Entity and Constitutional Exemptions. Nothing in this Article shall be construed as imposing a tax upon:

(1)

The City;

(2)

The State of California, or any county, municipal corporation, district or other political subdivision of the State, except where any constitutional or statutory immunity from taxation is waived or is not applicable;

(3)

The United States of America, or any of its agencies or subdivisions, except where any constitutional or statutory immunity from taxation is waived or is not applicable; or

(4)

Any person when imposition of such tax upon that person would be in violation of the Constitution or statutes of the United States or the Constitution or statutes of the State of California.

The Director may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed.

(Added by Ord. 3266-C.S., § 1, effective 9-26-02)