§ 7-38. Exemptions.

(a)

Any person who engages in business within the city for religious, educational or charitable purposes shall be exempt from paying any privilege license tax levied by this article.

(b)

Any blind person engaging in business within the city shall be exempt from paying any privilege license tax levied by this article to the extent provided by G.S. 105-249.

(c)

Any person serving in any branch of the Armed Forces of the United States or in the merchant marine, and desiring to engage in business within this city, shall be exempt from paying any privilege license tax levied by this article during the period of service, to the extent provided by G.S. 105-249.1.

(d)

Must obtain license. A person exempt from paying a privilege license tax levied by this article shall nevertheless obtain a license from the tax collector. The license shall state that the licensee is exempt from paying the privilege license tax.

(Code 1980, § 6-1-13; Res. of 6-29-95)