The license tax levied by this chapter is not levied upon any business or occupation:
(A) Which is interstate; or
(B) Which is done or conducted by:
(1) Any department of the government of the United States, this state, this city or the officers thereof as such in the course of its or their official duties; or
(2) Any county or subdivision of this state or its officers.
(Prior Code, § 4-103)