A. Businesses Exempt From License Fee: No business license fee shall be imposed under this chapter upon the following persons or businesses:
1. Any person engaged in business solely religious, charitable, eleemosynary or other types of strictly non-profit purposes who is tax exempt in such activities under the laws of the United States and the State; nor shall any business license fee be imposed on any person engaged in a business specifically exempted from Municipal taxation and fees by the laws of the United States or the State; nor shall any business license fee be imposed on any non-profit corporation duly incorporated according to the provisions of the Utah Non- Profit Corporation and Cooperative Association Act;
2. Any insurance company or agent, for so long as the State law exempts them;
3. A property owner having for rent two (2) or more dwellings within the boundaries of the Town;
4. Any sales of merchandise damaged by smoke or fire or bankrupt concerns, where such stocks have been acquired for merchants of the Town theretofore, regularly licensed and engaged in business; provided, however, no such stocks or merchandise shall be augmented by other goods;
5. Yard sales. Any person who sells his/her own property which has not acquired for resale, barter or exchange and who does conduct such sales or act as a participant by furnishing goods in such a sale not more than four (4) days in any one calendar month at the same residence;
6. A business that is operated only occasionally and by an individual who is under eighteen (18) years of age.
B. Occupational, Professional Businesses Not Exempt: Occupational and professional licenses are not reciprocal business licenses. Such licensees shall also take out a Town business license and pay the required license fee. (Ord. 2019-03, 2-14-2019)