§ 110.05 EXEMPTIONS.
   The following persons are exempt from license requirements imposed by this chapter:
   (A)   Persons whom the city is prohibiting from licensing or taxing under the constitution or laws of the United States, the constitution or laws of the state or the Charter of the city;
   (B)   Other possible exemptions, subject to city approval, include:
      (1)   Wholesaler selling or delivering goods to merchants of the city for the purpose of resale. This exclusion pertains only if the wholesaler does not maintain a place of business within the city and also does not engage in retail trade within the city;
      (2)   Persons engaged in delivery of goods and services from points outside the city, providing sales contacts and actual sales take place outside the city;
      (3)   Newspaper carriers;
      (4)   Representative of public utilities;
      (5)   Garage sales, yard sales and other similar activities. Such exclusion shall not apply, however, if either of the following conditions is met:
         (a)   More than three such sales take place within any calendar year at the same location; or
         (b)   The sale has a duration of more than 72 consecutive hours.
      (6)   The sale of personal assets such as a personal automobile, residence, appliance or other items. Such exclusion shall not apply when such sales are conducted on a regular and continuing basis. That will be assumed to be the case if an individual or family sells its personal residence more than twice or its personal automobile more than four times in any given calendar year. Other items shall be determined by the City Council on the basis of reasonableness on a case-by-case basis;
      (7)   Landowners performing general contracting services on their own property in the city; and/or
      (8)   Subcontractors working under a general contractor who has a valid business license.
   (C)   Persons whose only business transaction in the city consists of the following:
      (1)   Sales, exchange or involuntary conversions of real property not held for sale in the ordinary course of trade or business, unless the real property is used in the trade or business in connection with the production of income;
      (2)   The sale of personal property acquired for household or other personal use by the seller;
      (3)   Interest and dividends earned from investments which are not part of a trade or business and gains or losses incurred from the sale of investments which are not a part of a trade or business;
      (4)   The renting or leasing of residential real property; provided that, the beneficial owner of such real property does not rent or lease more than three rental properties or three dwelling units within the city, and that such renting or leasing is unrelated to any other licensed business or such beneficial owner;
      (5)   The raising, harvesting and selling of the person’s own crops, of the feeding, breeding, management and sale of the person’s own livestock, poultry, fur-bearing animals or honey bees, or sale of agricultural, horticultural or animal husbandry activity carried on by any person on said person’s own behalf and not for others, or dairying and sale of dairy products to processors. This exemption does not apply if, in addition to the farm activities described in this division (C), a person does any processing of said person’s own farm products which change their character or form or said person’s business includes the handling, preparation, storage, processing or marketing of farm products raised or produced by others, or the processing of milk or milk products, whether produced by said person or by others for retail or wholesale distribution; and
      (6)   The operation of a display space, booth or table maintained for displaying or selling merchandise at any trade show, convention, festival, fair, circus, market, flea market, swap meet or similar event for less than 14 days in any calendar year.
   (D)   Persons whose gross receipts from all business both within and without the city amount to less than $2,500 in any one calendar year; provided that, any such person shall file with the Bureau upon demand a statement indicating that he or she estimates his or her gross receipts for such year to be less than $2,500 or indicating the amount thereof.
(Prior Code, § 6.15.050) (Ord. 239, passed 6-19-1995)