I'm not sure what a "lenience" is. In the US, if you don't make $600 or more from any one employer per year you do not have to claim it on your income taxes. There are similar rules if you are self employed, though I'm pretty sure if you make over several hundred dollars you are required to claim it.
I can't say for sure though, I've never made that little in a year. Honestly, I don't know why you would only charge $60 for a website, I charge much more than that per hour.