§ 6-1.106. Exemptions.

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on the following businesses or occupations:

(a)

Charitable Institutions, Etc. From any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes, or from which profit is not derived either directly or indirectly by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church, or school, or to any religious or benevolent purpose within the City; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly by any person; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of any law of the City requiring such institution or organization to obtain a permit from the proper board, or officer to conduct, manage or carry on any profession, trade, calling or occupation; provided that such institution or organization shall file with the Director satisfactory proof by affidavit that the receipts of such business are to be used for the purposes herein specified.

(b)

Disabled Veterans. Any disabled veteran who is physically unable to obtain a livelihood by manual labor and having honorable discharge or release papers showing disability incurred while in the service in the armed forces of the United States, shall have the right to distribute circulars and hawk, peddle and vend any goods, wares or merchandise owned by him/her without the payment of any license or tax upon the following terms and conditions:

The applicant shall furnish evidence satisfactory to the Director that he/she is physically unable to obtain a livelihood by manual labor, an honorably discharged or released member of the armed forces of the United States and that he/she sustained disability while serving in the armed forces of the United States during a war or military campaign in which the United States was engaged.

(c)

Agricultural Producers. The actual grower and producer of ranch, farm, orchard, vineyard or poultry produce or products, who, by himself or by an agent or employee, sells or delivers to the market or at a loading platform such produce or products actually produced or grown by him.

(d)

Blind. Any business conducted, carried on or managed solely by a totally blind person.

(e)

Part-Time Occupations. Any part-time occupation conducted or carried on solely by any natural person under the age of eighteen (18) years, or sixty-five (65) years of age or older. Part-time occupation as used in this subsection means an occupation in which the annual gross receipts do not exceed ten thousand dollars ($10,000.00).

(g)

Garage Sales. Any garage sale held or conducted in accordance with the provisions of Section 10-2.506 of this Code. Garage sale as used in this subsection means the sale at retail or used or secondhand goods or merchandise at dwellings and on residentially zoned property; such sales are commonly known as patio sales, yard sales, etc.

(Added by Ord. 3266-C.S., § 1, effective 9-26-02)