(A) The tax imposed by this subchapter shall not apply:
(1) To any person as to whom it is beyond the legal power of the Borough of Cressona to impose the tax, either under the Constitution or laws of the United States, or of the Commonwealth; and
(2) To the net profits of any institution or organization operated for public, religious, educational or charitable purposes, to an institution or organization not organized or operated for private profit, or to a trust or foundation established for any of the said purposes.
(B) This section shall not be construed to exempt any person who is an employer from the duty of collecting the tax, at source, from his or her employees and paying the amount collected to the borough under the provisions of § 38.049.
(Prior Code, Ch. 24, § 311) (Ord. 168, passed 11-3-1969, § 11)