To the extent set forth in this section, the following persons and/or businesses shall be exempt from the itinerant license fee requirements of this chapter.
A. Any instrumentality of the United States, State of Washington, or any political subdivision thereof, with respect to the exercise of governmental functions;
B. Any person, firm, or corporation which the City is forbidden to tax by law;
C. Casual or isolated sales made by persons who are not engaged in the on-going business of selling the type of property involved, providing that not more than four (4) such sales events are made during any tax year;
D. Minors engaged in baby-sitting, delivery of newspapers, lawn mowing, car washing, and similar activities;
E. Pursuant to Revised Code of Washington 36.71.090, no business license shall be required of any farmer, gardener or other person to sell, deliver or peddle any fruits, vegetables, berries, eggs or any farm produce or edibles raised, gathered, or produced by such person;
F. Accredited public or private schools, colleges or universities, as to their education endeavors only; churches and other religious bodies, as to their religious activities only; fraternal organizations and lodges as to their fraternal and lodge activities only; civic and charitable organizations, including nonprofit hospitals and clinics, as to their civic and charitable activities only; but not as to any business activities by these entities;
G. Any person or organization engaged in a not-for-profit (i.e., nonprofit) enterprise, either regularly or temporarily, when it is without private profit, for a public, charitable, educational, literary, fraternal, or religious purpose when such persons sufficiently demonstrate their not-for-profit status through Internal Revenue Service documentation;
H. Individual vendors at fundraising events held by tax-exempt nonprofit organizations described by section 501(c)(3) (educational and charitable), 501(c)(4) (social welfare), 501(c)(6) (such as a Chamber of Commerce or merchant association), or 501(c)(10) (fraternal societies operating as lodges) of the Internal Revenue Code, when the vending activities are conducted by the individual vendor for a period not exceeding a cumulative total of six (6) days and constitute the vendor's only business activity within the City, and as a condition to participation in the event, the individual vendor pays a lump sum or a portion of the gross revenues to the nonprofit organization;
I. Garage sales conducted on residential premises in compliance with this Code;
J. Public utility companies;
K. Any business which is owned and operated by a person under the age of eighteen (18) years, and which does not generate a net income of more than one thousand five hundred dollars ($1,500.00) per year. This provision is intended to exempt such activities engaged in by minors such as baby-sitting, newspaper delivery, lawn mowing and similar types of business activities;
L. Businesses meeting all of the following criteria:
1. Having no employees performing work other than delivery within the City;
2. Having no sales people soliciting sales within the City;
3. Having no installers or contractors working within the City;
4. Having no offices, warehouses or other physical location(s) within the City; and
5. Having no inventory located within the City.
M. Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the City is equal to or less than two thousand dollars ($2,000.00) and who does not maintain a place of business within the City shall be exempt from general business license requirements in this chapter. The exemption does not apply to regulatory license requirements or activities that require a specialized permit. (Ord. 958, 9-4-2018)