Beaufort |
Code of Ordinances |
Title XI. BUSINESS REGULATIONS |
Chapter 110. GENERAL LICENSING PROVISIONS |
Article II. PRIVILEGE LICENSES |
§ 110.24. Exemptions.
(A)
Generally. Except as otherwise provided in this section or by state law, no person is exempt from the payment of a privilege license tax levied by this article.
(B)
Charitable educational, etc., organizations. A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose, when the entire gross income of the business is used for such a purpose, is exempt from paying any privilege license tax levied by this article.
(C)
Must obtain license. A person exempt from paying a privilege license tax levied by this section shall nevertheless obtain a license from the Tax Collector. The license shall state that the licensee is exempt from paying the privilege license tax.
(1992 Code, § 11-35; Ord. passed 6-28-1984)