A. Businesses Exempt From License Fee: No business license fee shall be imposed under this chapter upon the following persons or businesses:
1. Any person engaged in business solely religious, charitable, humanitarian or other types of strictly non-profit purposes who is tax exempt in such activities under the laws of the United States and the State; nor shall any business license fee be imposed on any person engaged in a business specifically exempted from Municipal taxation and fees by the laws of the United States or the State; nor shall any business license fee be imposed on any non-profit corporation duly incorporated according to the provisions of the Utah Non-Profit Corporation and Cooperative Association Act;
2. Any agent, for so long as the State law exempts them;
3. Any sales of merchandise damaged by smoke or fire or bankrupt concerns, where such stocks have been acquired for merchants of the Town theretofore, regularly licensed and engaged in business; provided, however, no such stocks or merchandise shall be augmented by other goods;
4. Yard sales. Any person who sells his/her own property which has not acquired for resale, barter or exchange and who does conduct such sales or act as a participant by furnishing goods in such a sale not more than four (4) days in any one calendar month at the same residence; or
5. A business that is operated only occasionally and by an individual who is under eighteen (18) years of age.
B. Occupational, Professional Businesses Not Exempt. Occupational and professional licenses are not reciprocal business licenses. Such licensees shall also take out a Town business license and pay the required license fee.