§ 2006-2. Exemptions from the business tax.

The following qualify for exemption from the payment of the business tax, so long as all other conditions for exempt status are met:

(a)

Charitable Purposes. The provisions of this Chapter shall not require the payment of a business tax by any business, institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profits are not derived, either directly or indirectly, by any person.

(b)

Benefit Activities. The provisions of this Chapter shall not require the payment of a business tax for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, benevolent or moral subjects within the County, whenever the receipts of any such entertainment, concert, exhibition or lecture are appropriated to any church, school, or for any benevolent purpose, and from which profit is not derived, either directly or indirectly, by any person.

(c)

Nonprofit Activities. The provisions of this Chapter shall not require the payment of a business tax for the conducting of any entertainment, dance, concert, exhibition or lecture by any benevolent, charitable, fraternal, educational, military, State, County or municipal organization or association, whenever the receipts of any such activities are appropriated for the purpose for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any person.

(d)

Garage Sales. The provisions of this Chapter shall not apply to any natural person engaged in conducting garage sales or yard sales for which all property to be sold is a person's own personal property which has not been acquired for the purpose of resale, consignment, or the benefit of anyone other than the occupants of the premises, provided that such garage sales or yard sales do not exceed two in number in any business tax year.

(e)

Limited Income. The provisions of this Chapter shall not require the payment of a business tax by minors under the age of eighteen (18) years or adults over the age of sixty-five (65) years if such minors or adults are engaged in a business with gross receipts under two thousand dollars ($2,000.00) per year.

(f)

Agricultural Growers and Producers. The provisions of this Chapter shall not require the payment of a business tax by a commercial grower or producer of: (1) fruit, seeds or nuts from trees, vines, bushes or crops; (2) seedlings of plant varieties used for the production of fruit, seeds or nuts; (3) livestock for food or fiber; or (4) grain. This exemption shall not apply to the activity of agricultural growers and producers related to the sale of such described agricultural products at retail, nor shall the exemption apply to the sale of such described items, whether at retail, wholesale or other level, that are not grown or produced by the seller.

(g)

Disabled Veterans. No business tax payable pursuant to the provisions of this Chapter shall be payable by any honorably discharged soldier, sailor, marine or airman of the United States who suffers from a military service-connected disability and due to this disability is unable to obtain his livelihood by means of manual labor and who is at the time of application a qualified voter of the State; subject, however, to the following conditions and regulations:

(1)

Every applicant shall furnish a certificate of physical disability executed by a qualified surgeon of the armed forces and also proof of honorable discharge;

(2)

It shall be unlawful for any person to transfer or convey the certificates mentioned in subsection (g)(1) of this section to any person for the purpose of securing the business tax certificate required by the provisions of this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)