This chapter shall not apply to:
   A.   Any person employed by any other person who pays a license tax as set forth in this chapter. (1988 Code § 8-2-9)
   B.   Any person, firm or corporation from which the town, by virtue of the constitution or laws of the United States or the constitution or laws of the state of Arizona, is forbidden to require payment of a tax, but in any prosecution under this chapter, the burden of proving such status is on the defendant. (1988 Code § 8-2-9; amd. 2004 Code)