The following franchises, trades, occupations, professions and other businesses are exempted from the Occupational License Fee levied and imposed in §§ 115.04(A) and (B):
(A) Organizations that have been determined to be exempt from federal income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.
(B) Owners of their principal and primary residence, who let or lease no more than one separate residential unit in that principal and primary residence.
(Ord. 07-1201, passed 1-18-07; Am. Ord. 23-0602, passed 6-19-23)