§ 405. Persons, Business and Receipts Exempted.
The business of any agency of the United States or of the Commonwealth of Pennsylvania or its political subdivisions; any employment for wage or salary and/or any business upon which the power to levy is withheld by law, shall not be subject to the tax herein imposed. The activities of an independent contractor shall not be considered as employment for wage or salary.
(Ord. 131, 12-29-82)