A. No business license fee shall be imposed under this section upon the following persons or businesses:
1. Any person engaged in business for solely religious, charitable, eleemosynary or other types of strictly nonprofit purposes who is tax exempt in such activities under the laws of the United States and the state of Utah, 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 of Utah; nor shall any business license fee be imposed on any nonprofit corporation duly incorporated according to the provisions of the Utah nonprofit corporation and cooperative association act.
2. Any insurance company or agent, for so long as state law exempts them.
3. Any contractor holding a valid license issued by the local jurisdiction in which the licensee has its principal place of business, and by the state under Utah Code Annotated, part 3, chapter 55, title 58.
4. Any alarm company holding a valid business license issued by the local jurisdiction in which the licensee has its principal place of business.
5. Any tow truck motor carrier holding a valid business license to perform tow truck service issued by the local jurisdiction in which the licensee has its principal place of business unless the tow truck business is also physically located in Sunset City.
6. Any person who sells his/her own property which was not acquired for resale, barter or exchange and who does not conduct such sales or act as a participant by furnishing goods in such a sale more than twice during any calendar year.
7. Any person selling surplus household goods or furnishings at a private residence in the garage or yard, if such garage or yard sale is held no more frequently than three (3) days in any one calendar year at the same residence. (Ord. 2014-01, 3-4-2014)
B. Any person claiming exemption pursuant to this section shall file a verified statement with the city recorder stating the facts upon which exemption is claimed. The city recorder shall, upon a proper showing contained in the verified statement, and upon approval by the city council, issue a license to a person claiming exemption under the provisions of this chapter without payment to the city of the license fee required by this chapter. (Ord. 2003-01, 2-18-2003)