The following shall be exempt from the sales tax imposed by the city:
1. Casual and isolated sales of property and services or the rental of personal or real property not in the regular course of business of the seller. In addition, all rental of private residences are exempt, except that the sale of business or commercial properties shall not be considered a casual sale.
2. Hospital services and medical services performed by licensed medical doctors, dentists, mid-level practitioners, osteopaths, optometrists, podiatrists and chiropractors; and sales of medicinal preparations, drugs or appliances under a written prescription from one of the foregoing.
3. Sales, services and rental to religious and charitable organizations in the conduct of their regular religious and charitable functions and activities as defined by the revenue laws of the United States.
4. Sales of food in college and school cafeterias which are operated primarily for teachers and students and which are not operated for profit.
5. Subscriptions to newspapers and periodicals.
6. Sales, services and rentals to the United States, the State of Alaska, or any instrumentality or political subdivision of either.
7. Dues or fees to clubs, labor unions and fraternal organizations.
8. Sales or rent which the city is prohibited from taxing by the constitution or the laws of the United States or the State of Alaska.
(Ord. 77-01 (part), 1977; Ord. 80-05 § 4, 1980; Ord. 81-04 § 1 (part), 1981; Ord. 89-02 § 5, 1989)