The following are exempt from the requirements of this chapter:
(A) (1) Any person transacting and carrying on business within the city which is exempt from taxation by the city by virtue of the Constitution of the United States, state, or by federal or state law including but not limited to tax exempt organizations which have tax exempt status per I.R.C. § 501(C)(3), being 26 U.S.C. § 501(C)(3), shall be exempt from the fees required by this chapter.
(2) However, the business license application shall be accompanied by proof of federal recognition of tax exempt status per I.R.C. § 501(C)(3);
(B) Persons engaging in commercial fishing unless they are selling (wholesale or retail) fish products within the city;
(C) Any business paying a franchise fee under any city franchise ordinance;
(D) Any person 16 years or younger who operates a business on a part-time basis, which business has annual gross receipts of less than $1,500;
(E) Any person conducting judicial sales by executors or trustees under court order, or sales being held for the lawful execution of government;
(F) Individual vendors at flea markets shall be exempt from the requirement of obtaining a business license and paying any fee, provided the operator of the flea market business has obtained a business license and paid the applicable fees;
(G) Any person who is solely an “employee” for purposes of federal income taxation and wage deductions, such as, employer income tax withholdings, social security, and Medicare, shall not be deemed a person transacting business in the city;
(H) Any activity conducted for which consideration is received but where such consideration is not “gross income” under I.R.C. § 61, being 26 U.S.C. § 61; and
(I) The delivery of goods, provided that the delivery business does not have a license to use or possess any real property nor lease, rent or own any real property within the city.
(Ord. 243, passed 11-17-1997)