1. The tax imposed by this Part shall not apply:
A. To any person as to whom it is beyond the legal power of the Township to impose the tax herein provided under the Constitution of the United States and the Constitution and laws of the Commonwealth of Pennsylvania.
B. To institutions or organizations operated for public, religious, educational, or charitable purposes, to institutions or organizations not organized or operated for private profit, or to trusts and foundations established for any of the said purposes.
2. This Section shall not be construed to exempt any person who is an employer from the duty of collecting the tax from his employees and paying the amount collected to the tax officer under the provisions of § 104 of this Part.
(Ord. 515, 5/18/2011, § 107)