SEC. 6-035. EXEMPTIONS:
A. The following are exempted from the payment of a license tax under this Part:
1. Any non-profit institution, corporation, organization or association organized and conducted for non-profit purposes only, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person. This exemption shall not apply to promoters employed by non-profit institutions, corporations, organizations or associations.
2. Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce.
3. Any honorable discharged or honorable relieved soldier, sailor, or marine of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of this State, distributing circulars, or hawking, peddling or vending any goods, wares or merchandise owned by said person, except spiritous, malt, vinous or other intoxicating liquor.
4. Any public utility which makes an annual payment to the City of Stockton under a franchise or similar agreement.
B. Any person, firm, or corporation seeking exemption under this Section shall provide to the Finance Director or said Director's representative sufficient evidence of the status upon which exemption is claimed and shall have the right to submit such other evidence as may reasonably bear on such request for exemption.
(Amended by Ordinance 075-86C.S. — Effective November 14, 1986) (Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-036. EXCLUSIONS:
Except as may be otherwise specifically provided in this Part the terms hereof shall not be deemed or construed to apply to any of the following persons:
1. 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 16, Subdivision l(a) of the State Constitution.
2. 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 14 4/5 of the State Constitution.
3. Any person whom the City is not authorized to license under any law or Constitution of the United States or the State of California. The Director of Finance 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.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-037. CLAIMS FOR EXEMPTION:
Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him shall make application therefor upon forms prescribed by the Director of Finance and shall furnish such information and make such affidavit as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this Part, the Director of Finance, upon the applicant complying with the provisions of this Part or any other ordinance of the City of Stockton which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license tax is exempt.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
SEC. 6-038. REVOCATION OF EXEMPTION:
The Director of Finance may revoke any exempt license granted pursuant to the provisions of this Part upon information that the licensee is not entitled to the exemption as provided herein. In such revocation the procedure to be followed and right of appeal shall be as provided in Sections 6-025 and 6-026 herein for determination of a disputed tax.
(Repealed and Added by Ordinance 2088-C.S. — Effective March 25, 1971)
Stockton, CA 
