The payment required under Section 8-37 does not apply to:
(a) (1) any reconstruction or alteration of an existing building or part of a building that does not increase the gross floor area of the building; and
(2) any building that replaces an existing building on the same site to the extent of the gross floor area of the previous building, if construction begins within one year after demolition or destruction of the previous building was substantially completed;
(b) the first 1200 square feet of gross floor area of:
(1) a new nonresidential building, or
(2) an addition to an existing nonresidential building;
(c) the first 1200 square feet of gross floor area in any dwelling unit or addition to an existing dwelling unit;
(d) (1) any Moderately Priced Dwelling Unit built under Chapter 25A,
(2) any Productivity Housing Unit, as defined in Section 25B-17(m), and
(3) any other dwelling unit built under a government regulation or binding agreement that limits for at least 15 years the price or rent charged for the unit in order to make the unit affordable to households earning less than the income levels set by regulation for Moderately Priced Dwelling Units, adjusted for family size;
(e) a nonresidential building owned, and used primarily, by any agency or instrumentality of federal, state, County or municipal government;
(f) a building or part of a building owned by an accredited college or university and used exclusively for instruction, instruction-related research, and administration of higher education programs;
(g) a building owned by a nonprofit organization that is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, used primarily for educational or religious activities, and not used for any substantial commercial activity. (1993 L.M.C., ch. 46, § 1.)