This subchapter shall not apply:
(A) To any person or property as to whom or which it is beyond the legal power of Council of the borough to impose the tax or duties herein provided for; and
(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.
(Ord. 1002, passed 4-23-1996)