A. Exemption from business license tax. The following businesses and organizations shall be required to obtain a business tax certificate and any necessary permits, but shall not be required to pay a business license tax:
1. Charitable organizations. Any organization conducting a business or activity for charitable purposes; which presents proof of its designation as a tax-exempt organization for charitable purposes, in a form which is satisfactory to the City Treasurer. For purposes of this Section, the Committee may also make a determination that an organization or business is conducting an activity which has a charitable purpose.
2. Parks, recreation and community services contractors. Any persons contracting with the City to perform recreation-related services for the Parks, Recreation and Community Services Department, including, but not limited to, teaching classes and other similar activities as determined by the Committee.
B. Employees. Any person engaged in any profession, business, calling, trade or occupation covered by this Subchapter, as an employee, whether on salary, commission, or other compensation basis, shall not be required to obtain a business tax certificate, nor to pay any business tax.
C. Homeowners' association. Any bona fide homeowner's association is neither required to maintain a business tax certificate, nor to pay any business license tax.
('65 Code, § 19-34) (Ord. No. CS-49 § 11.17; Ord. No. CS-700 § 4; Ord. No. 91-027 § 1; Ord. No. 2001-017 § 1; Ord. No. 2002-005 §§ 1 (part) and 4; Ord. No. 2022-012 § 1 (part))