23-37   Exemptions
This article shall not apply to the following persons:
   A.   Persons selling to merchants and businessmen;
   B.   Persons having an established permanent place of business in the City;
   C.   Persons having an established place of residence in the county;
   D.   Persons living in the county or adjacent counties who are selling their own produce;
   E.   Persons selling under judicial sales or sales on foreclosures of mortgages.