A person is not liable for the tax levied under this chapter when the fishery resource is frozen aboard a fishing vessel if:
1. the vessel is operated as a commercial fishing vessel under a valid commercial fishing license,
2. the fishery resource is not processed beyond heading, gutting or cleaning, freezing and glazing;
3. the fishery resource is caught by the vessel; and
4. the fishery resource is sold by the person claiming an exclusion from the tax to a fish processing business licensed under this chapter for processing in the city.
(Ord. 2002-09, 2002)