To the extent set forth in this section, the following persons and businesses shall be exempt from the registration, license and/or license fee requirements as outlined in this chapter:
(1) Suppliers who do not have a place of business in the city and are engaged solely in wholesale selling to licensed retailers;
(2) Subcontractor doing work for a licensed contractor who holds a valid city business license;
(3) Any person transacting and carrying on any business which is exempt from a license fee by virtue of the Constitution of the United States, the Constitution of the State of Washington, or the laws of the United States or the state of Washington. Burden of proof is on the applicant;
(4) Vendors in a temporary bazaar or community affair for which a master license has been given to the sponsor thereof;
(5) Rental of real property excluding multiresidential housing units;
(6) Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than $2,000 shall be exempt from the general business license requirements in this chapter. The exemption does not apply to regulatory license requirements or activities that require a specialized permit;
(7) Residential yard sales not to exceed three per year or extend over nine cumulative days per year;
(8) Farmers or gardeners selling their own unprocessed farm produce grown exclusively upon lands owned or occupied by them;
(9) Nonprofit organizations or corporations which have received tax-exempt status under a provision in the Internal Revenue Code found in 26 USC 501(c) conducting business in the city must obtain a business license as otherwise provided in this chapter; provided those organizations which provide proof of the tax exemption will be exempted from paying the city’s license fee therefor.
(a) Religious organizations, such as are normally assumed tax exempt by the Internal Revenue Service under 26 USC 501(c)(3) even without having made application for or receiving a determination of such tax exemption, are fully exempted from the city’s business licensing requirement.
(b) The clerk-treasurer shall maintain a list of all organizations who have claimed a full or partial exemption under the provisions of this subsection (9).
(c) Organizations, as defined, when sponsoring a temporary bazaar or community affair master license shall complete in full an application for said temporary license as outlined in ECMC 5.05.050(3). (Ord. 591 § 1, 2022; Ord. 534 § 1, 2018)