5.32.040: EXEMPTIONS:
   A.   The fee provisions of this chapter shall not apply to:
      1.   Persons qualifying as a nonprofit business, including charitable activities, within the meaning of section 503 of the United States internal revenue code. Possession of a certificate of such status from the internal revenue service shall be required to qualify for this exemption.
      2.   Any agency of the United States government and any political subdivision of the state of Idaho.
      3.   Persons who occupy space at a flea market, but shall apply to the operator of the flea market.
   B.   In addition, both the fee and license provisions of this chapter shall not apply to:
      1.   Persons who make occasional sales of their own household property not more than twice each calendar year;
      2.   Domestic servants, newspaper carriers or casual labor not included as temporary employees of a regularly conducted business;
      3.   Lessors of any residential property having one or two (2) family units. (Ord. 1054 § 1, 2004)