§ 3-1.113. Exemptions: Minors under the age of 18.  


Latest version.
  • Businesses owned and conducted by minors under the age of eighteen (18) years shall be exempt from the business tax provisions of this chapter where all of the following conditions exist:

    (a)

    All persons engaged in the operation of the business shall be under the age of eighteen (18) years.

    (b)

    All persons engaged in the operation of the business shall have a bona fide ownership interest in the business.

    (c)

    The business shall be in no Federal, State, County, or City violation.

(§ 1, Ord. 554, eff. January 11, 1984)