§ 110.28 EXEMPTIONS.
   The following franchises, trades, occupations, professions and other businesses are exempted from the occupational license fee levied and imposed in §§ 110.26 and 110.27:
   (A)   The employment of domestic servants in private homes.
   (B)   Organizations that have been determined to be exempt from federal income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.
   (C)   Owners of their principal and primary residence who let or lease no more than one separate residential unit in that principal and primary residence.
   (D)   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 rites in public worship, in the performance of one or more of those duties. However, it is not intended to exempt such 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.
   (E)   Nothing in this section shall be construed to mean the 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. 10-07, passed 12-05-07)