(a) Persons employed for a wage or salary, non-profit corporations or associations organized for religious, charitable or educational purposes, agencies of the government of the United States or the commonwealth, and the business of any political subdivision or of any authority created or organized under and pursuant to any act of assembly, are exempt from the tax imposed by this chapter.
(b) No tax shall be assessed and collected on a privilege, transactions, subject or occupation which is subject to a state tax or license fee, which tax or license fee has been held by the state courts to be the basis for an exemption from the imposition of a business privilege tax by a municipality.
(c) No tax shall be assessed and collected on the gross receipts from utility service of any person or company whose rates of service are fixed and regulated by the Pennsylvania Public Utility Commission; or on any public utility service rendered by any such person or company or any privilege or transaction involving the rendering of such public utility service.
(d) No tax shall be assessed and collected on the privilege of employing such tangible property as is subject to a state tax, except on sales of admission to places of amusement or on sales or other transfers of title or possession of property.
(e) This chapter shall not apply to any other person exempt by law from the imposition of this tax.
(Ord. 602, passed 4-16-1986)