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(b) A business license shall not be required for any person under eighteen (18) years of age, who is a resident of
<br />the city, and who is enrolled in an institution of secondary education; provided, however, such person has no
<br />employee or employees working for him or her.
<br />(c) A business license shall not be required for any attorney whose only business done in the city is in the courts
<br />operated in this city, nor for any doctor whose only business done in the city is surgery and/or consultation
<br />in a regularly established hospital in the city; provided, however, that the maintenance of an office, facility,
<br />or establishment within the city used in connection with any attorney's appearance in any court within the
<br />city, or any doctor's surgery or consultation performed at any hospital within the city shall not be hereby
<br />exempted from the city's business licensing requirements.
<br />(d) A business license shall not be required for any other licensed person providing professional services not
<br />having a fixed place of business within the city and not engaged in other than the occasional furnishing of
<br />professional services wholly negotiated and contracted for outside the city.
<br />(e) A business license shall not be required for any business done in the city where the business conducted is
<br />only occasional and incidental to a regularly established business conducted elsewhere.
<br />(f) A business license shall not be required for any commercial traveler whose business is limited to goods,
<br />wares, and merchandise sold or dealt in at wholesale in this state, or for any salesman or agents representing
<br />vendors which have, do, or would normally supply goods for resale to licensees of the city.
<br />(g) A business license shall not be required for any individual whose business is limited to providing in -home
<br />childcare to immediate or extended family members. The phrase "immediate or extended family members"
<br />shall mean such individual's direct children, children by adoption, children by marriage, grandchildren (direct,
<br />by adoption, or by marriage), nieces or nephews (direct, by adoption, or by marriage), and any foster
<br />children or other minor under eighteen (18) years of age living as part of the same residential household.
<br />(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3031, § 3, 11-8-22)
<br />Sec. 21-49. Business licensing —Specified exclusions.
<br />Except as may be otherwise specifically provided in this Chapter, the terms hereof shall not be deemed to
<br />apply or construed to require the payment of a license tax by any of the following persons:
<br />(1) Banks, including national banking associations, federal credit unions, and financial corporations, to the
<br />extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27 of
<br />the State Constitution.
<br />(2) Insurance companies or associations engaged in the sale and servicing of insurance and their direct
<br />agents, including bailbond agents and life agents, but not including brokers or bailbond brokers or life
<br />and disability insurance analysts or insurance solicitors to the extent that a city may not levy a license
<br />tax upon them under the provisions of Article XIII, Section 28 of the State Constitution.
<br />(3) Any governmental agency or subdivision and the employees thereof, to the extent they are engaged in
<br />the business of such governmental agencies or subdivisions.
<br />(4) Any state alcoholic beverage licensee engaged in the manufacture, sale, purchase, possession, or
<br />transportation of alcoholic beverages within the state to the extent that a city may not levy a license
<br />tax upon them under provisions of Article XX, Section 22 of the State Constitution.
<br />(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13; Ord. No. NS-3031, § 3, 11-8-22)
<br />ARTICLE V. FEE -EXEMPT
<br />City of Santa Ana RFP No. 23-165 Page 92 of 196
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