5.04.340   Part-time, over sixty-five or under eighteen years of age.
   The provisions of this title shall not require a business tax payment on a part-time business conducted or carried on solely by any individual under the age of eighteen (18) or over the age of sixty-five (65) if annual gross receipts do not exceed $15,000.00 (fifteen thousand dollars). (Ord. 9517 § 1 (part), 1995: prior code § 6213)