The provisions of this chapter shall not require the payment of a license tax by any person carrying on a business from which the annual gross receipts or receipts are as follows:
(A) The annual gross receipts from such business are less than $5,000; effective January 5, 2010;
(B) As to the lessor or hirer of real property for residential purposes, rental receipts regardless of the amount from four or less residential units; and
(C) As to the lessor or hirer of real property for commercial purposes, rental receipts regardless of amount from one commercial unit.
(`78 Code, § 5.02.270.) (Ord. 3018 §2, 2009.)