The provisions of this subchapter shall not apply to:
(A) Insurance companies which pay the state a tax upon premiums; provided, that such exemption shall not extend to that part of 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 municipality, whether such income is in the form of rentals or royalties;
(B) Non-profit 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 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 W.Va. Code §§ 60-7-1 et seq.;
(D) Corporations, associations and societies organized and operated exclusively for religious or charitable purposes;
(E) Production credit associations, organized under the provisions of the Federal Farm Credit Act of 1933, being 12 U.S.C. §§ 2001 et seq.; provided, that the exemption of this section shall not apply to corporations or cooperative associations organized under the provisions of W.Va. Code §§ 19-4-1 et seq.;
(F) Any credit union organized under the West Virginia Code; provided, that the exemptions of this section shall not apply to corporations or cooperative associations organized under the provisions of W.Va. Code §§ 19-4-1 et seq.; and
(G) Gross income derived from advertising service rendered in the business of radio and television broadcasting.
(1991 Code, § 6-31) (Ord. 070, passed 1-3-2008; Ord. 236, passed 5-18-2017)