All persons regularly engaged in any pursuit, business, trade, occupation or employment within the city limits, who do not qualify for mobile merchant’s license and who will sell goods and/or services from a permanent structure having a mailing address under § 111.09 of this chapter shall pay a license tax of an amount to be determined by the City Council subject to the following exceptions:
(A) No local church, local church organization, fraternal order, social organization, charitable organization or school is required to pay a license tax for:
(1) Any casual business or occupation in which admission is free; or
(2) When the revenue from the business or occupation is designated for a charitable, educational or benevolent use.
(B) Any person who has less than three apartments, houses, trailer spaces or other lodging spaces available for rent, lease or license, is not considered to be regularly engaged in a business; provided, however, if that person is also receiving income from renting, leasing or licensing one or more commercial properties, such person is considered to be regularly engaged in business and must obtain licenses for all rental, lease or license properties.
(Prior Code, § 3-1.02) (Ord. 792, passed - -1999; Ord. 855, passed - -2006)