Nothing contained in this chapter shall be deemed or construed to require the payment of a business license tax prescribed in this chapter by any person who is engaged in a home occupation conducted at the residence of said person in the city, the gross receipts from the operation of which are less than one thousand dollars per year, except that all home occupations as described in this section shall be subject to payment of the base tax. Any person engaged in a home occupation shall also be subject to payment of a home occupation planning permit fee. (Ord. 635; Ord. 473 §1, 2002).