1. A service business operated by a person under the age of 18, such as a lawn mowing business, a newspaper delivery business, a lemonade stand, and the like.

2. Individuals who work only on the premises of, and as part of, a licensed business that includes the activity of the individual. Examples include barbers, beauticians, and others who perform services as part of the overall licensed business. This exemption does not apply if the overall business operation has not obtained a business license.

3. Persons selling goods or services exclusively during a permitted special event activity where the sponsor of the event has obtained a special event permit and has a business license.

4. Activities that qualify as hobbies or passive holding of property for investment purposes under the U.S. Internal Revenue Code.

5. Any person whose business activities, including the activities of all employees, total less than 32 hours per year or whose gross annual revenue is less than $3,000 for a full year. This exemption is intended to apply to businesses based outside the City that may do minimal work inside the City and to persons who engage only in minimal business.

6. A person who sends goods to a customer in the City is not considered to be doing business in the City based solely on the sending or delivering of the goods into the City. However, a company in the business of delivering goods is subject to the requirements of this chapter if the company, including the activities of all employees, is engaged in business (picking up or delivering goods) within the City in excess of 32 hours per year.

1. Any business exempted from paying local business license fees or taxes by Federal or State constitution or law.

2. Any business exempt from paying property tax.

3. Any entity registered with the Oregon Secretary of State as a not-for-profit corporation. [Ord. NS-2238, 2015; Ord. NS-2157, 2011]