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(1) Categories. The taxes imposed by this title shall not apply to:

(a) Any business or activity which is exempt from the payment of tax imposed by this title by virtue of the provisions of a franchise agreement which is binding on the city at the time the receipts are received or costs incurred, or by virtue of provisions of the laws or Constitution of the United States or of the state of California;

(b) Any business or activity of a public utility relating to the provision of local, interstate, or international telecommunications services, except to the extent the public utility engages in retail merchandising within the city;

(c) Any business or activity which is wholly for the benefit of charitable purposes; or for any entertainment, concert, exhibition or lecture on scientific, historical, literary or religious subjects within the city where the receipts are to be appropriated to a church or school not operated for profit or to a religious or benevolent purpose;

(d) Any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, nonprofit educational, military, or governmental organization or association where the receipts are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual;

(e) Any business for which the applicant is a person who has received an honorable discharge or release from active duty in one of the United States armed services who is physically unable to obtain a livelihood by manual labor; and

(f) The publication or sale of newspapers, magazines or other periodicals regularly issued at average intervals not exceeding three months.

(2) Statement of Exemption. Any person claiming an exemption from the tax imposed by this chapter shall file a verified statement of exemption on a form prescribed by the director. (Ord. 505 § 1. 2002 Code § 6-2.9).