(A) (1) No license levied by the city upon the practice, transaction, or carrying on of any trade, business, game or amusement, calling, profession, or occupation licensed by the city shall be presumed to apply to any part of the practice, transaction, or carrying on of any trade, business, game or amusement, calling, profession, or occupation which is a part of interstate commerce; or in which the practice, transaction, or carrying on of any trade, business, game or amusement, calling, profession or occupation is conducted as an agency or department of the United States government for which the government has failed to make provisions allowing states and municipalities to do so.
(2) This chapter is not intended to include employees, as that term is commonly used and further providing that no fee shall be collected from any individual engaged in an activity not carried on for profit. Dependent children, children under the age of 18 years of age, and those persons engaged in a hobby or activity who make occasional sales of their finished product or service are also exempt from this chapter provided that the hobby or activity is not a primary source of income.
(B) Any tax exempt nonprofit organization shall be required to execute and file an exemption certificate with the City Clerk for a waiver of fees established in this chapter.
('76 Code, §§ 8-1-4, 8-1-5) (Ord. 371, passed 4-13-78; Am. Ord. 844, passed 8-10-89; Am. Ord. 873, passed 12-13-90; Am. Ord. 899, passed 3-26-92; Am. Ord. 2011-003, passed 3-10-11; Am. Ord. 2014-003, passed 1-23-14; Am. Ord. 2014-004, passed 3-27-14)