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§ 3.14.070 — Exemptions

Riverside Municipal Code (Supp. No. 33: codified through Ordinance No. 7776, enacted June 23, 2026) · Riverside Municipal Code § 3.14.070

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3.14.070 - Exemptions.

Nothing in this chapter shall be construed as imposing a tax upon any person if imposition of such tax upon that person would be in violation of the Constitution of the United States or the Constitution of the State. There shall also be exempt from the provisions of the tax imposed by this chapter the following: A. Nonprofit major hospitals which shall be interpreted to mean nonprofit "general acute care hospitals," as the term is defined by the Health and Safety Code § 1250 of the State; B. State accredited institutions of higher learning; C. Municipally owned facilities operated by the City or leased by the City to a nonprofit corporation; D. Nonprofit senior citizens housing projects.

(Ord. 4923 § 6, 1981; Ord. 3720 § 6, 1970)