(A) Because of the undue burden of administration, no license under this chapter shall be required of domestic servants employed in private homes.
(B) No license shall be required of a minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect or religious organization, to teach and preach its religious doctrines or to administer its rights in public worship, in the performance of one or more of those duties. However, it is not intended to exempt an ordained minister of religion from the necessity of paying a license fee for work done or services performed in the city in activities not connected with his regular duties as a minister of religion.
(C) Nonprofit, religious and charitable organizations shall be exempt from all provisions of this chapter only as the organization shall qualify pursuant to Section 501(C)(3) of the Internal Revenue Code of 1954, as amended.
(D) Apartment houses and the rental of property shall be exempt from the license fee required by this chapter if the apartment building or residence involved shall have only two residential units and only if the owner of the building shall occupy one of those two residential units as his principal and primary residence.
(E) Nothing in this section shall be construed to mean that employees of churches, religious congregations or religious societies of all creeds (except duly ordained ministers) shall be relieved from the payment of any occupational license fee in compliance with all regulations established by the License Inspector with respect to making returns and payment of the fees.
(Ord. 2007-08, passed 12-8-07)