Any nonprofit, religious and charitable organization and agents thereof shall be exempt from all provisions of this chapter, if the organization is exempt from the payment of taxes pursuant to federal or state law. All HOME BUSINESS as that term is defined and regulated in the Metro Louisville Zoning regulations, as long as the HOME BUSINESS, is compliant with such regulations. Owners of houses that do not live in them but who do not collect rent from those houses are not subject to this tax, but must certify annually that they have not collected rent. Rental houses sold during any given calendar year are subject to a pro-rata reduction for the period of non-ownership during the year, upon presentation of closing documents.
(Ord. 5, Series 9-8-2005; Am. Ord. 6, Series 2005-2006, passed 12-8-2005) Penalty, see § 110.99