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129 <br /> <br /> ARTICLE IV. EXEMPTIONS <br /> <br />Sec. 21-47'. Conflicts with federal or state law. <br /> <br /> Nothing in this chapter shall be deemed or construed to apply <br />to any person transacting or carrying an any business exempt from <br />business license taxes by virtue of the constitution or <br />applicable statutes of the United States or the state. <br /> <br />Sec. 21-48. Business licensing - Specified exemptions. <br /> <br /> (a) A business license shall not be required for the conducting <br />of any entertainment, concert, exhibition or lecture on <br />scientific, historical, literary, religious or moral subjects <br />whenever the receipts of any such activity are to be appropriated <br />to any church or school or to any religious or benevolent purpose <br />within the city. <br /> <br /> (b) A business license shall not be required for any person <br />under eighteen (18) years of age, who is a citizen of the city, <br />and who is enrolled in an institution of secondary education; <br />provided, however, such person has no employee or employees <br />working for him or her. <br /> <br /> (c) A business license shall not be required for any attorney <br />whose only business done in the city is in the courts operated <br />this city, nor for any doctor whose only business done in the <br />city is surgery and/or consultation in a regularly established <br />hospital in the city. <br /> <br /> (d) A business license shall not be required for any other <br />licensed person providing professional services not having a <br />fixed place of business within the city and not engaged in other <br />than the occasional furnishing of professional services wholly <br />negotiated and contracted for outside the city. <br /> <br /> (e) A business license shall not be required for any business <br />done in the city where the business conducted is only occasional <br />and incidental to a regularly established business conducted <br />elsewhere. <br /> <br /> (f) A business license shall not be required for any commercial <br />traveler whose business is limited to goods, wares, and <br />merchandise sold or dealt in at wholesale in this state, or for <br />any salesmen or agents representing vendors which have, do, or <br />would normally supply goods for resale to licensees of the city. <br /> <br />Sec. 21-49. Business licensing - Specified exclusions. <br /> <br /> Except as may be otherwise specifically provided in this <br />chapter, the terms hereof shall not be deemed to apply or <br />construed to require the payment of a license tax by any of the <br />following persons: <br /> <br />- 29 <br /> <br /> <br />