R24-08-20 Exhibit A

“Exhibit A”
Resolution R24-08-20
CHAPTER 110: LICENSES
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Rules and Regulations
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§ 110.07 EXEMPTIONS.
   There shall be exempt from the provisions of this chapter the following businesses:
   (A)   Businesses conducted as an agency or department of the United States of America, the
State of Arizona, County of Maricopa, or City of El Mirage;
   (B)   Churches, veterans, and civic service organizations occasionally engaging in a business
and which such business is for a bona fide non-profit purpose;
   (C)   Residential rental properties or property owners. Per A.R.S. § 9-1304 this does not
prohibit the city, which imposes a sales tax on rent, from requiring a transaction privilege tax
license for residential rental property owners; and
   (D)   Businesses providing occasional participation in city sponsored special events upon prior
approval by City Manager;
   (E)   Mobile businesses that are operated via non-motorized carts.
   (F)   De minimis business activity. Individuals who annually transact less than  $10,000 in
business activity as defined in § 110.01 above are exempt from these license requirements. No
incorporated business, partnership, syndicate, firm, association, or corporation is considered to
be de minimis.