The purchase price paid or charged on direct sales to and direct purchases by a school other than a school held or conducted for private or corporate profit in the conduct of its educational functions and activities only are exempt, provided that a letter of exemption from the City is possessed by the school. The school is required, however, to collect Sales Tax when taxable sales are made by it. (1968 Code §3-75; Ord. 79-179; Ord. 01-42)