There are exempted from the taxes imposed by this chapter lawn mowing and other yard maintenance:
(1) performed by an individual younger than 18 years of age whose total receipts from taxable services described by § 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000;
(2) performed by an individual 65 years of age or older whose total receipts from taxable services described by § 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000; or
(3) performed by an individual:
(A) who is self-employed; and
(B) whose total receipts from taxable services described by § 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000.