The provisions of this article shall not apply to the following:
(a) Insurance companies which pay the State a tax upon premiums; provided, however, that such exemptions shall not extend to that part of the gross income of insurance companies which is received for the use of real property, other than property in which any such companies maintain their office or offices, in this State, whether such income is in the form of rentals or royalties.
(b) Nonprofit cemetery companies organized and operated for the exclusive benefit of their members;
(c) Fraternal societies, organizations and associations organized and operated for the exclusive benefit of their members and not for profit; provided however, that such exemption shall not extend to that part of the gross income arising from the sale of alcoholic liquor, food and related services of such fraternal societies, organizations and associations licensed as private clubs under the provisions of West Virginia Code Article 60-7.
(d) Corporations, associations and societies organized and operated exclusively for religious or charitable purposes;
(e) Production credit associations, organized under the provisions of the federal "Farm Credit Act of One Thousand Nine Hundred and Thirty-Three"; provided, however, that the exemptions of this section shall not apply to corporations or cooperative associations organized under the provisions of Council;
(f) The provisions of this article shall not apply to persons selling their own handmade art or craft items for personal use and not for resale at advertised shows or sales within the City held during not more than three days in a calendar year.