Any person transacting business within the city and having a fixed place of business in the city or operating out of his or her home in the city and having gross receipts for the license tax year of less than one thousand ($1,000.00) dollars shall not be required to pay a license tax, provided, however, such person shall be required to comply with all the provisions of this chapter pertaining to transacting business within the city and may be required by the tax collector to file a statement certifying to the fact that his or her gross receipts from such business transacted within the city were less than one thousand ($1,000.00) dollars within such license year.
This exemption shall apply to persons whose place of business, whether it be a fixed place of business or the individual's home, is maintained for said business purposes for at least three months out of each license year.
(prior code § 10-1.401; Ord. 78-09 § 5.1)