§ 110.06 EXEMPTIONS.
   (A)   Any business exempt from the business license requirements as provided in this section must comply with all other requirements of the county’s Land Use Ordinance, this code and the state.
   (B)   Acquisition of a business license is not required for the following:
      (1)   Any person or organization for an activity which is conducted, managed or carried on wholly for charitable or religious purposes from which profit is not derived, directly or indirectly, by any individual, firm or profit corporation;
      (2)   Any bona fide farming or ranching operation which is engaged in the raising of plants and/or animals useful to humans unless said business is authorized to collect state sales taxes under the state statute for sales made on such products;
      (3)   Yard sales of used personal goods, when such sales are held not more frequently than once per quarter of each calendar year for not more than three continuous days on the premises;
      (4)   Activities of minors in short-term entrepreneurial activities, such as lemonade stands;
      (5)   Any business that is operated only occasionally, and by an individual who is under 18 years of age, shall not be required to obtain a business license. Any such business may still apply for a business license and pay the usual business license fee; and
      (6)   (a)   Any home-based business whose combined off-site impact of the home-based business and the primary residential use does not materially exceed the off-site impact of the primary residential use alone shall not be charged a business license fee.
         (b)   This exemption does not apply when the home-based business:
            1.   Employs people (other than family members);
            2.   Receives regular deliveries (more than once per week);
            3.   Conducts in-person client meetings;
            4.   Displays signage (as defined in Chapter 150 of this code);
            5.   Utilizes on- or off-street parking for the business;
            6.   Stores inventory or materials on-site;
            7.   Gives rise to any other activity or condition that may have a greater impact on the surrounding area than the impact created solely by normal residential use; or
            8.   Any person engaged in a business specifically exempted from municipal licensing by the laws of the United States or the state. The person claiming an exemption has the burden of establishing such exemption.
(Ord. 2020-11-1, passed 11-23-2020)