Woah, woah, woah. There is no exemption of owner occupied housing to taxes for lawncare/landscaping. Who told you that? And last I knew you didn't need a permit to fertilize either, as long as it's just straight fertilizer with no pesticides.
"Landscaping and horticulture services are subject to tax, inclusive of charges for tangible personal property installed, such as gravel, sod or loam, as well as charges for services provided as an integral part of the landscaping job, such as excavating, land clearing and grading."
Services Taxable to All Real Property
Some services are taxable in all cases, whether rendered
to new construction, owner-occupied residential property,
existing commercial property, existing industrial property,
or existing income-producing property. These services
include, but are not limited to:
Carpet cleaning Maintenance
Exterminating Snow plowing and removal
House washing Swimming pool cleaning
Janitorial Swimming pool maintenance
Landscaping Window cleaning