CALIFORNIA STATUTES AND CODES
SECTIONS 16100-16105
BUSINESS AND PROFESSIONS CODE
SECTION 16100-16105
16100. (a) The board of supervisors may in the exercise of its
police powers, and for the purpose of regulation, as herein provided,
and not otherwise, license any kind of business not prohibited by
law, transacted and carried on within the limits of its jurisdiction,
including all shows, exhibitions, and lawful games, and may fix the
rate of the license fee and provide for its collection by suit or
otherwise.
(b) No license fee levied pursuant to subdivision (a) that is
measured by the licensee's income or gross receipts, whether levied
by a charter or general law county, shall apply to any nonprofit
organization that is exempted from taxes by Chapter 4 (commencing
with Section 23701) of Part 11 of Division 2 of the Revenue and
Taxation Code or Subchapter F (commencing with Section 501) of
Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, or the
successor of either, or to any minister, clergyman, Christian Science
practitioner, rabbi, or priest of any religious organization that
has been granted an exemption from federal income tax by the United
States Commissioner of Internal Revenue as an organization described
in Section 501(c)(3) of the Internal Revenue Code or a successor to
that section.
(c) Before a county issues a business license to a person to
conduct business as a contractor, as defined by Section 7026, the
county shall verify that the person is licensed by the Contractors'
State License Board.
16100.5. Notwithstanding Section 16100, no county or city and
county shall require a regulatory license or impose a regulatory
license fee with respect to cafe musicians.
"Cafe musician," for the purposes of this section, means any
person playing a musical instrument in any place or establishment
where food or alcoholic beverages are sold, offered for sale or given
away, who is an employee, or independent contractor, of such place
or establishment. "Cafe musician" does not include an owner, manager,
or operator of such place or establishment.
16100.7. (a) Notwithstanding Section 37101 of the Government Code,
Section 7284 of the Revenue and Taxation Code, or Section 16000 of
this code, no county or city and county shall require a regulatory
license or impose a regulatory license fee with respect to the
solicitation of donations for the support of veterans by federally
chartered veterans' organizations specified in Title 36 of the United
States Code.
(b) This section shall not be construed to prohibit licensing and
regulation of business-related activities, such as those involving
the sale or exchange of goods or services.
16101. The boards of supervisors in their respective counties may
for the purpose of revenue license individuals acting as hawkers,
itinerant peddlers or itinerant vendors, other than merchants having
a fixed place of business in the county, their employees, and farmers
selling farm products produced by them.
16102. Every soldier, sailor or marine of the United States who has
received an honorable discharge or a release from active duty under
honorable conditions from such service may hawk, peddle and vend any
goods, wares or merchandise owned by him, except spirituous, malt,
vinous or other intoxicating liquor, without payment of any license,
tax or fee whatsoever, whether municipal, county or State, and the
board of supervisors shall issue to such soldier, sailor or marine,
without cost, a license therefor.
16103. No license fee may be collected from, nor any penalty for
the nonpayment thereof enforced against, any commercial traveler
whose business is limited to goods, wares and merchandise sold or
dealt in at wholesale in this State.
16104. No license requiring a fee greater than 3 cents ($0.03) per
head shall be imposed by the board of supervisors of any county on
the business of raising, grazing, herding or pasturing sheep, nor
shall any such license tax be applicable to or on account of lambs
under eight months old.
16105. Any license issued to a business pursuant to this chapter
shall be revoked for violation of Section 24185 of the Health and
Safety Code, relating to human cloning.