5.01.040: EXEMPTIONS:
The provisions of this chapter shall not apply to:
   A.   Persons qualifying as nonprofit businesses or occupations, including charitable activities, within the meaning of section 503 of the United States internal revenue code. Possession of a certificate of tax exempt status from the internal revenue service shall be required to qualify for this exemption, except that the mayor and council may waive the license fee for bona fide charitable or civic groups within the city, including, but not necessarily limited to, private schools, churches, fraternal organizations and lodges, with respect to their educational, religious, or fraternal activities, but this exemption shall not apply to any business activity for profit engaged in by such organization.
   B.   An agency of the United States government, any state of the United States, any political subdivision of the state of Idaho, including, but not necessarily limited to, counties, school districts, irrigation or sewer districts or fire districts.
   C.   Domestic servants, newsboys, blind persons, or casual labor not included as temporary employees of a regularly conducted business.
   D.   Home occupations as defined in section 17.02.010 of this code. (Ord. 541 § 1, 2007)