A. Minors Under the Age of Eighteen. Businesses owned and conducted by minors under the age of eighteen years shall be exempt from the business license provisions of this chapter where all of the following conditions exist and legal documentation is provided to support that:

B. Charitable, Religious and Nonprofit Organizations. The provisions of this chapter shall not be deemed or construed to require the issuance of a business license to conduct, manage or carry on any business, occupation or activity of any institution or organization recognized by a tax board of the state with a “Statement of Domestic Nonprofit Organization” or the Internal Revenue Service of the United States, which is conducted wholly for the benefit of charitable, religious or nonprofit purposes, and from which profit is not derived, either directly or indirectly, by any person.

The exemption provisions of this section shall not be construed to extend to any person, business, corporation, or organization receiving a fee, wage, stipend, salary, remuneration, compensation, or pay for the performance of any business, occupation or activity related to exempt organization activities. Any such person, business, corporation or organization shall be subject to the business license provisions of this chapter and shall obtain a business license prior to any business, occupation or activity being undertaken.

C. Conflicts with Federal and State Laws or Contractual Agreements. The provisions of this chapter shall not be construed to require a person to obtain a business license prior to doing business within the city if such requirement conflicts with the applicable statutes, laws or constitution of the United States or the state of California or other contractual obligations or franchise agreements. The finance director may develop administrative guidelines concerning exemptions, apportionment and any other matters which she or he determines as necessary for the lawful and effective implementation of this chapter. (Ord. 1474 § 1 (part), 2005)