The definition of "commercial buildings" or "businesses" as used in this chapter for the purposes of this chapter includes all businesses or business buildings occupied by businesses which are required to obtain federal, state, county, or municipal licenses, or any one of the licenses, or any other business which is being conducted within the city for profit, including public and private hotels and apartment houses. In addition to the foregoing definition, all state, county, school district, or any other taxing unit under the laws of the state is deemed to be a commercial business within the definition of this section but reserving and specifically excluding churches within the corporate limits of the city which shall not in any event be charged for use of water excepting, however, such exemption of churches shall be applied only to the land and immediate area wherein a church is situated or located. (Prior code § 1-909)