§ 110.07 EXEMPTIONS.
   There shall be exempt from the provisions of this chapter the following businesses:
   (A)   Businesses conducted as an agency or department of the United States of America, the State of Arizona, County of Maricopa, or City of El Mirage;
   (B)   Churches, veterans, and civic service organizations occasionally engaging in a business and which such business is for a bona fide non-profit purpose;
   (C)   Residential rental properties or property owners. Per A.R.S. § 9-1304 this does not prohibit the city, which imposes a sales tax on rent, from requiring a transaction privilege tax license for residential rental property owners; and
   (D)   Businesses providing occasional participation in city sponsored special events upon prior approval by City Manager;
   (E)   Mobile businesses that are operated via non-motorized carts.
   (F)   De minimis business activity. Individuals who annually transact less than $2,000 in business activity as defined in § 110.01 above are exempt from these license requirements. No incorporated business, partnership, syndicate, firm, association, or corporation is considered to be de minimis.
(Prior Code, § 8-3-7) (Ord. O11-04-08, passed 4-14-2011; Ord. O12-02-04, passed 2-21-2012; Ord. O12-05-03, passed 5-22-2012; Ord. O21-03-03, passed 3-16-2021; Res. R21-03-06, passed 3-16-2021)