(A) The license taxes levied by the Board shall not apply to:
(1) Any business operated by any strictly religious or charitable organization, when the proceeds of these businesses are for the exclusive benefit of the organization.
(2) Any business operated under the management of and located upon the grounds of any industrial or agricultural fair association during the period its fair is held.
(B) Except as provided by division (A) above or in the schedule of license taxes levied by the Board or as provided by state law, there shall be no exemption of any person, for any reason, from the payment of the prescribed license tax.
(C) Every person engaging in any business upon which there is levied a license tax by the Board, but which person is exempt from the payment of the tax by the provisions of this chapter, shall nevertheless secure from the tax collector a license to engage in the business. The license shall show upon its face that the licensee is exempt from the payment of the license tax and shall cite the section of this code which is the authority therefor, provided that this division shall not apply to the persons so exempted under the provisions of division (A) above.
(`94 Code, § 10-3)