(A) (1) No license shall be required for a minister of religion who has been ordained in accordance with the ceremonial ritual or discipline of a recognized church, religious sect or religious organization to teach and preach its religious doctrines or to administer its rites in public worship, in the performance of 1 or more of those duties.
(2) It is not intended to exempt the ordained minister of religion from the necessity of paying a license fee for work done or services performed in the City in activities not connected with his or her regular duties as a minister of religion.
(B) Other types of compensation that are not subject to the City’s license fee:
(1) Old-age or retirement payments. Periodic payments, commonly recognized as old-age or retirement pensions, made to persons retired from service after reaching a specified age or after a stated period of employment are not subject to the license fee.
(2) Disability, sickness, accident benefits and unemployment compensation. Payments made to employees by an employer under disability, sickness and accident plans are not subject to the license fee. Unemployment compensation payments by the state or any other agency are not subject to the license fee.
(3) Death benefits. Death benefits payable by an employer to the beneficiary of an employee or to the estate, whether payable in a single sum or otherwise, are not subject to the license fee.
(4) Benefits arising under the Worker’s Compensation Act. Amounts received by employees under the Worker’s Compensation Act for a disability sustained during the course of employment, together with any amount of damages received by suit or agreement on account of the disability, are not subject to the license fee.
(1995 Code, § 3.16.120)