The provisions of this article shall not apply to:
(a) Insurance companies which pay the State a tax upon premiums; provided, that this exemption shall not extend to that part of the gross income of insurance companies which is received for the use of real property, other than property in which any such company maintains its office or offices, in the City, whether such income be in the form of rentals or royalties.
(b) Nonprofit cemetery companies organized and operated for the exclusive benefit of their members.
(c) Fraternal societies, organizations and associations organized and operated for the exclusive benefit of their members and not for profit; provided, that this exemption shall not extend to that part of the gross income arising from the sale of alcoholic liquor, food and related services, of such fraternal societies, organizations and associations which are licensed as private clubs under the provisions of West Virginia Code Article 60-7..
(d) Corporations, associations and societies organized and operated exclusively for religious or charitable purposes.
(e) Production credit association, organized under the provisions of the Federal Farm Credit Act of 1933.
(f) Any credit union organized under the provisions of Chapter 31 or any other chapter of the Code of West Virginia; provided, further, that the exemptions of this Section shall not apply to corporations or cooperative associations organized under the provisions of West Virginia Code Article 19-4.
(g) Gross income arising from the sale of radio and television broadcasting time.
(1976 Code Sec. 10-91)
(h) Gross income arising from contracts or sales for the construction or improvement of churches, synagogues or other places of worship.
(Ord. 8-91. Passed 5-28-91.)