A. Casual or isolated sales made by persons who are not engaged in the ongoing business of selling the type of property involved; provided, that not more than four such sales events are made during any tax year.

B. All businesses with gross annual revenues of less than $5,000.

C. All businesses which are exempt from tax registration endorsement under WAC 458-20-101(2)(a).

D. Minors engaged in babysitting, delivery of newspapers, lawn mowing, car washing, and similar activities.

E. Any instrumentality of the United States, state of Washington, or any political subdivision thereof, with respect to the exercise of governmental functions.

F. All special events sponsored by the city, but not to include participating commercial vendors.

G. Nonprofit organizations, including but not limited to religious, civic, charitable, benevolent, nonprofit, cultural or youth organizations, granted a tax exemption under 26 U.S.C. § 501(c).

H. Any person leasing residential property comprised of two or fewer separate dwelling units.

I. 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 $5,000 and who does not maintain a place of business within the city 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. (Ord. 1806, §§1, 2, 2022).