§ 5.20.010  EXEMPTIONS.
   The provisions of this Division I shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on the following businesses or occupations.
   (A)   Charitable institutions.
      (1)   From any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes, or from which profit is not derived either directly or indirectly by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any religious or benevolent purpose within the town; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which the association or organization was formed, and from which profit is not derived, either directly or indirectly, by any person.
      (2)   Nothing in this division (A) contained shall be deemed to exempt any such institution or organization from obtaining a permit from the proper board or officer to conduct, manage or carry on any profession, trade, calling or occupation; and provided that, the institution or organization files with the Town Clerk satisfactory proof by affidavit that the receipts of the business are to be used for the purpose herein specified.
   (B)   Interstate commerce.
      (1)   In any case where the payment of a license tax would cast an undue burden upon the right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce; but any applicant claiming exemption upon that ground shall file a verified statement with the Town Clerk, disclosing the interstate or other character of his or her business entitling it to the exemption, which statement shall contain the name and location of the company or firm for which orders are to be solicited or secured, the name and address of the nearest local or state manager, the kind of goods, wares and merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant and any other facts necessary to establish the claim of exemption.
      (2)   A copy of the order blank, contract form or other papers used by the person in taking orders shall be attached to the affidavit for the information of the Town Clerk.
      (3)   If it appears that the applicant is entitled to the exemption, the Town Clerk shall forthwith issue a free license.
   (C)   Disabled veterans.  Any disabled veteran who is physically unable to obtain a livelihood by manual labor and having honorable discharge or release papers showing disability incurred while in service in the armed forces of the United States shall have the right to distribute circulars and peddle any goods, wares or merchandise owned by him or her without the payment of any license or tax upon the following terms and conditions:  the applicant shall furnish evidence satisfactory to the Town Clerk that he or she is physically unable to obtain a livelihood by manual labor, is an honorably discharged or released member of the armed forces of the United States, and that he or she sustained disability while serving in the Armed Forces of the United States during a war or military campaign in which the United States was engaged.
   (D)   Blind.  Any business conducted, carried on or managed solely by a totally blind person.
(Prior Code, § 5.20.010)  (Ord. 518, passed - -1983)