No license fee shall be imposed under this chapter upon any person:
A. Engaged in business for solely religious, charitable or other types of strictly nonprofit purpose who is tax exempt in such activities under the laws of the United States and the state of Utah;
B. Engaged in a business specifically exempted from municipal taxation and fees by the laws of the United States or the state;
C. Transacting business as a trustee, receiver or other public officer acting pursuant to judicial order or supervision; or
D. Not maintaining a place of business within the city who has paid a like or similar license tax or fee to some other taxing unit within the state, and which taxing unit exempts from its license tax or fee, by reciprocal agreement, businesses domiciled in the city and doing business in such taxing unit. (Ord. 2014-38, 12-2-2014)