§ 5.04.631. Exemption for family daycare.  


Latest version.
  • Every person licensed by the State of California Department of Social Services as a family daycare provider, and maintaining a state license permitting up to fourteen (14) children or less per facility, shall be exempt from the business tax imposed under this chapter. Persons seeking an exemption pursuant to this section must submit an annual statement, as described in Section 5.04.090, together with a copy of the most current license issued by the State of California Department of Social Services to the Business Tax Section.

(Ord. 12838 § 3 (part), 2007; Ord. 12172 § 1, 1999)