Sorry Zoom, but your excessive protestations gave you away.
Since at least one of your branches operates in the US, I'll go with US law.
"Hi. You're Zoom. How about that?
Any income however derived needs to be reported on a US income tax return. Since you explicitly announce that your operations extend to the US, that signals that you are aware of US law.
The existence of a business event cannot be discarded by protestations that you are a "community". Your current site indicates at least one direct cash transaction, which is the Affordable Reseller Hosting for $39. Protestations that the offer is no longer valid but the page is incorrect fail to the reasonable expectation that any offer pulled from a live page under "What's New" is a valid offer.
You go so far as to have TOS. TOS is short for Terms of Service. These are restrictions upon the applicant's otherwise undefined role. In American contract law, you have completed the necessary requirements for a legal contract of Offer, Acceptance, Consideration, Capacity and Legality. Since you have formed a valid contract, you by other terminology have entered into a business obligation.
Offering other services without initial cash receipt does not constitute an arm's length transaction apart from the revenue generating side according to US tax law.
Since you are probably not registered as a business entity per your protestations, you would be subject to a US 1040 form. What you are probably trying to do is stay under the income limits which separate a "Hobby" from a "Business". If your total site income is as low as you say, you are implying you are making less than $400 per year from all sources combined of any related entity of ZoomCities. If you are above about $1000, then you would indeed be in range to consider filing a return.
Now, the word you are skating around in your free-hosting descriptions is "Loss-Leader". This is an activity performed by a business entity to attract customers to the total entity which may then later "upsell" further offers such as the $39 package. You also host banners which generate some kind of return, presumably financial. You are a business.