(A) Because of the undue burden of administration, no license under this subchapter shall be required of a person employed by an employer who employs less than five full-time employees. The Director of Finance is empowered to draft regulations defining full-time employees for the purpose of this subchapter.
(B) No license shall be required of a minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect, or religious organization, to teach and preach its religious doctrines or to administer its rites in public worship, in the performance of one or more of those duties; however, it is not intended to exempt such ordained minister of religion from the necessity of paying a license fee for work done or services performed in the county in activities not connected with his or her regular duties as a minister of religion.
(C) No license under this subchapter shall be required of nonresidents who sell farm products, other than trees, shrubs, or ornamental plants, in the county, or nonresident owners who sell livestock in the county or who board their livestock in the county for breeding purposes. The activities described in this division (C) shall not constitute being engaged in any occupation, trade, profession, or other activity as mentioned in this section.
(D) Natural persons of the age of 65 and older shall be exempt from the provisions of the occupational license fee as to the first $10,000 of salaries, wages, commissions, or other compensation earned by such persons in the county for work done or services performed or rendered in the county.
(E) No license under this subchapter shall be required of any person authorized by the City of Winchester or the County Fiscal Court to demonstrate, sell, or offer for sale any goods, wares, or merchandise at an annual, semi-annual, or other festival of arts and crafts show.
(F) All persons engaged in any trade, occupation, or profession within the City of Winchester, for themselves, for profits or gains, who has paid a net profit license fee to the City of Winchester for the privilege of doing business within the City of Winchester, shall be exempted from paying a net profit license fee to the County Fiscal Court under the terms of this subchapter.
(Prior Code, § 60.005) (Ord. 86-2, passed 5-14-1986; Ord. 3, passed 5-8-2024)