Any person engaged in a personal profession or occupation which requires the use of his/her own personal residence and which does not involve the manufacturing, storing, distribution or repair of any merchandise in the home or on the premises may apply for a home-based local business tax receipt. Such home-based profession or occupation shall not be detectible in any way from the outside of the home nor change the residential nature of the community. Such applicant shall list his/her home address as the place of business on the local business tax receipt application form, and shall comply with the following conditions:
(A) The applicant shall not use the premises for the manufacturing, storing, distribution, or repair of any merchandise;
(B) No current or prospective client or customer of the business shall be allowed on the home premises;
(C) The local business tax receipt holder may not use the address of the home premises for purposes of advertising, soliciting or announcing the taxed use of the premises through printed material or any other media. The local business tax receipt holder may include the address and phone numbers on invoices, business cards and the letterhead of the business;
(D) No more than one non-resident employee of any type including contracted or subcontracted help shall be permitted on the premises at any time in connection with the authorized use for which the local business tax receipt is issued; and
(E) No sign of any type may be posted or displayed on the premises which might serve to indicate that the premises are being used as a home-based business and no vehicle with any signs painted on it, which might serve to indicate that the premises are being used as a home-based business, shall be parked on the premises except that such vehicle may be parked within a closed garage in a manner which makes it impossible to be seen from a public right-of-way.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2007-07, passed 4-18-07)