The tax imposed by this chapter shall not apply to the following:
(a) The state of Ohio, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions.
(b) The United States of America, and any of its agencies and instrumentalities, insofar as they are immune from taxation.
(c) Any corporation, or association, or trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable, or educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation; provided, however, that nothing in this division shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one (1) or more organizations described in this division; and
(d) Nothing in this section shall exempt from tax under this chapter any owner of a coin operated amusement device subject to tax under this chapter despite the fact that it is maintained on premises occupied by a person exempted from tax by this section or that any such exempt person is entitled to any part of the proceeds from the device.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)