A.    Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the state of California for the payment of such fees as are prescribed in this chapter.

    B.    Any person claiming an exemption 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 fees imposed by this chapter.

    C.    The provisions of this chapter shall not be deemed to require payment of a license fee by any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the city who is called upon to come into the city to render services; provided, however, that nothing in this section or any subsection of it shall exempt any person from complying with any of the regulatory measures or provisions of the ordinances of the city save and except the payment of license fees required thereby; provided, further that any license exempt of fee is nontransferable.

    D.    The provisions of this chapter shall not apply to public utilities which are subject to and are paying a franchise tax to the city, except that any such firm when engaged in selling goods, wares or merchandise at retail shall be subject to license of such selling business.

    E.    Highway Carrier. Persons who operate vehicles for hire and pay Public Utilities Commission taxes for intercity (between cities) activities shall be exempt. Pursuant to the California Public Utilities Code (Highway Carriers Uniform Business License Tax Act), Chapter 3, Section 4301 et seq. and the regulations promulgated thereunder, intracity (within the city) business activities shall not be entitled to such exemption.

    F.    Bank/financial Institution. Any bank or financial institution which pays taxes under the California Revenue and Taxation Code Sections 23181 and 23182 shall be exempt.

    G.    Insurance Companies. Insurance companies are exempt under the provisions of Article XIII, Section 28 of the California Constitution. Independent insurance brokers shall not be exempt.

    H.    The provisions of this chapter shall not apply to any auctioneers who are licensed and regulated under provisions of Chapter 5.08 of this title.

    I.    The provisions of this chapter shall not apply to any garbage collectors who are licensed and regulated under the provisions of this code.

    J.    The city council may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section.

    K.    An exemption will be revoked whenever there is reason to believe that any person to whom a tax exempt certificate was issued pursuant to this section has furnished false or misleading information in the affidavit.

    L.    Collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license fee required by this chapter.

    M.    The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section. (Ord. 470 § 2 (part), 1991: prior code § 12-19)