The following business entities and employees are exempt from the occupational license fee levied and imposed in this chapter:
(A) The employment of domestic servants in private homes;
(B) Organizations that have been determined to be exempt from federal income taxation pursuant to § 501(c)(3) of the Internal Revenue Code of 1954, as amended;
(C) Business entities and employees exempt from taxation pursuant to KRS 91.200; and
(D) Any business, occupation or profession which is exempt from municipal licensing or license taxes pursuant to state or federal law.
(Ord. 2007-12-1, passed 12-13-07; Am. Ord. 2019-08-02, passed 11-14-19; Am. Ord. 2021-7-2, passed 8-12-21)