§ 26-28. Deductions and exemptions.

(a)

No deductions from gross income shall be made except income from business done wholly outside of the county on which a license tax is paid to a municipality or another county, income derived solely from interstate commerce, or other income which cannot be taxed pursuant to state or federal law. The applicant shall have the burden to establish the right to deduction by satisfactory records and proof.

(b)

No person shall be exempt from the requirements of this article by reason of the lack of an established place of business within the county, unless exempted by state or federal law. The license department shall determine the appropriate classification for each business in accordance with the 1987 issue of the U.S. Office of Management and Budget Standard Industrial Classification Manual or with the latest issue of the North American Industry Classification System (NAICS). No person shall be exempt from this article by reason of the payment of any other tax, unless exempted by state law, and no person shall be relieved of the liability for the payment of any other tax by reason of the application of this article.

(c)

The following persons and/or activities shall be exempt from the requirements of this article:

(1)

Charitable organizations which have exemptions from state and federal income taxes shall be exempt from a business license tax only in cases where the sponsors, organizers, directors, trustees, or persons who exercise ultimate control of the organization receive no part of the proceeds of operation, and all proceeds are devoted to charitable purposes as defined by this article. Payment of necessary costs of operation and wages to nonmanagement employees will not disqualify a charitable organization from exemption;

(2)

Those persons and/or activities exempt from business license taxes and/or fees under the laws and/or constitution of the state or of the United States, to include, but not limited to, persons engaged in the profession of teaching or who are ministers of the gospel and rabbis, and persons and businesses acting in the capacity of telephone, telegraph, gas and electrical utilities, suppliers, or any other utility regulated by the state public service commission; and

(3)

Persons renting fewer than four rental units at any one time.

(Code 1985, § 13-21; Ord. No. 92-241, § 6, 11-10-1992; Ord. No. 94-256, § 1, 2-22-1994)