Except as otherwise provided in this section or by state law, no person is exempt from the payment of a privilege license tax levied by this chapter.
(A) Charitable organizations. A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose, when the entire gross income of the business is used for such a purpose, is exempt from paying any privilege license tax levied by this chapter.
(B) Blind persons and members of the armed forces and merchant marine. Blind persons and persons who serve in the United States armed forces or the merchant marine are exempt from paying any privilege license tax levied by this chapter to the extent provided by G.S. §§ 105-164.13(20) and 105-164.13(17).
(1992 Code, § 110.22) (Ord. passed 5-13-1982)