The provisions of this subchapter shall not apply to:
(A) Persons selling tangible personal property pursuant to an order or process of a court of competent jurisdiction;
(B) Persons selling tangible personal property in accordance with the exercise of an official public duty or power;
(C) Persons selling or advertising for sale tangible personal property which is specifically named or described in the advertisement; and
(D) Any such sale conducted by a bona fide charitable, eleemosynary, educational or governmental institution or organization; provided, however, that the burden of establishing entitlement to an exemption under this section shall be on the institution or organization claiming the same.
(Prior Code, § 23-94) (Ord. 84-11, passed 6-21-1984)