A. Exemptions: No base license fee shall be imposed under this chapter upon any person:
1. Engaged in business for solely religious, charitable, eleemosynary, or other types of strictly nonprofit purpose who is tax exempt in such activities under the laws of the United States and the state of Utah;
2. Engaged in a business specifically exempted from municipal taxation and fees under the laws of the United States and the state of Utah;
3. Engaged in a business operated under the supervision of the Utah State Fair Corporation and located exclusively at the Utah State Fair Park during the period of the annual Utah State Fair; or
4. Not maintaining a place of business within the city who has paid a like or similar license tax or fee to some other taxing unit within the state, and which taxing unit exempts from its license tax or fee, by reciprocal agreement, businesses domiciled in the city and doing business in such taxing unit.
B. Disproportionate Fees: The exemptions set forth in subsections A1, A2, and A4 of this section shall not apply to any disproportionate fees which may be applicable under section 5.04.070 of this chapter to a person doing business in the city, nor to any other fees or charges which may be required under this code.
C. Reciprocal Agreement: The mayor may, with approval of the city council, enter into reciprocal agreements with the proper officials of other taxing units, as may be deemed equitable and proper in effecting the exemption provided for in subsection A of this section. Nothing in this section shall preclude the city from reviewing and investigating a business license application under such a reciprocal agreement, and requiring payment of disproportionate fees or other fees or taxes imposed by any other provisions of the ordinances of the city, in the discretion of the city council. (Ord. 37-11, 2011)