Except in the case of a household worker that resides in the employer's household, withholding of occupational license fee is not required on compensation paid to household workers employed exclusively in or about a private residence. However, a household worker who receives gross compensation of one thousand dollars ($1,000.00) or more in a calendar year shall be deemed to be engaged in an activity which requires the worker to obtain an urban county government license and identification number, to file an annual return and to remit the license fee due as shown on said return if:
(1) The worker is eighteen (18) years of age or older; or
(2) The worker is not a student and engages in household work as a principal occupation.
(Ord. No. 225-97, § 4, 10-30-97)