§ 6-3. Exemptions from license taxes and fees.

(a)

All nonprofit organizations that are exempt from federal taxes by the Internal Revenue Service are hereby exempt from business license taxes and fees.

(b)

Every person who is classified as a statutory employee by the Internal Revenue Service shall be exempt from business license taxes and fees on his activities as a statutory employee.

(c)

Contractors who subdivide and improve their own land with the intention to offer the subdivided lots for sale shall be exempt from business license taxes and fees on such activity. A person who installs water or sewer systems or roads on his own land with the intent to offer the land for sale is exempt from business license taxes and fees on such activity on their own land regardless of whether the land is subdivided.

(d)

Every individual who alone and not in combination or association with any other entity, tutors another individual on a one-to-one basis in any academic subject, music, dance or art.

(Ord. of 12-10-97, § 1; Ord. of 10-28-98, § 1; Ord. of 12-16-98, § 1)

(Ord. of 12-10-97, § 1; Ord. of 10-28-98, § 1; Ord. of 12-16-98, § 1)