A. Any person transacting and carrying on any business is exempt from a City license fee if the fee is preempted 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.

B. A person making casual or isolated sales of goods or merchandise not in the course of a business at a flea market, rummage sale, yard sale, garage sale, farmer’s market, bazaar or like sale when such sales, markets or bazaars are conducted on a Friday, Saturday, Sunday or any City-recognized holiday; and provided also, that such flea markets, bazaars or the like shall be licensed by the City of Moses Lake for operation at the particular location indicated on that license are exempt from the registration requirement.

C. Sales conducted by students of public or private primary and secondary schools are exempt from the registration requirement.

D. Farmers or gardeners selling their own unprocessed farm produce grown exclusively upon lands owned or occupied by them are exempt from the registration.

E. Charitable, religious or nonprofit organizations or corporations which have received tax-exempt status under the Internal Revenue Code Section 501(c)(3), 26 U.S.C. 501(c)(3), as adopted or as hereafter amended, are exempt from the City license fee. Any person claiming an exemption shall file with the Finance Director or designee a copy of the tax exemption status granted by the Internal Revenue Service. The Finance Director or designee shall maintain a list of all organizations who have claimed exemption;

F. 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 two thousand dollars ($2,000) and who does not maintain a place of business within the City shall submit a business license registration as provided for in this chapter, but be exempt from the City license fee. The threshold does not apply to regulatory license requirements or activities that require a specialized permit. (Ord. 2924, 4/23/19; Ord. 2911, 10/23/18; Ord. 1974, 11/14/00; Ord. 1885, 12/28/99)