(a) Generally. Except as otherwise provided in this section or by state law, no person is exempt from the payment of the privilege license tax levied by this article.
(b) Charitable 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) Blind persons and members of the armed forces and merchant marine. Blind persons and persons who serve in the United States armed forces or the merchant marine are exempt from paying any privilege license tax levied by this article to the extent provided by G.S. 105-249 and G.S. 105-249(I).
(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.
(Ord. of 6/25/02)