3-1-5-1: FEE EXEMPTION FOR CERTAIN SMALL BUSINESSES IN NONCOMMERCIAL ZONES (GROSS RECEIPTS UNDER $3,000.00):
   A.   Subject to the provisions of section 3-1-5-3 of this chapter, there shall be an exemption from the licensing fee requirements of this chapter for any person who is engaged in, conducting, or otherwise operating a "business", as that term is defined in section 3-1-1 of this chapter, where:
      1.   The goods and/or services of the business are offered, sold and/or provided on real property situated within the City limits; and
      2.   Said real property is owned, leased or rented by the provider of the goods and/or services that are the subject of said business; and
      3.   Said real property is not situated in a commercial zone; and
      4.   During the immediately previous calendar year: a) the business was located in the same location within the City limits; b) the business was properly licensed under the provisions of this chapter, or lawfully exempted from licensure and/or paying the licensing fee; and c) the business is a continuation of the previously licensed or exempted business; and
      5.   The total gross receipts for such business were three thousand dollars ($3,000.00) or less during the immediately previous calendar year.
   B.   It shall be the duty and responsibility of any person claiming an exemption from the licensing requirements of this chapter, on the basis of this section, to maintain accurate and complete financial records of his or her business; to provide competent proof that the business has not grossed in excess of three thousand dollars ($3,000.00) during the immediately previous year, if questioned or requested by City officials, representatives, or enforcement officers; and to obtain a business license hereunder if any provision of this subsection is not or cannot be met. (Ord. 2017-12, 12-6-2017)