(A) A person whose activities are organized and conducted primarily as a not-for-profit enterprise and who engages in selling tangible personal property at retail, whether to the public or merely to members and their guests, is a retailer with respect to the transactions, excepting only a person organized operated exclusively for charitable, religious or educational purposes, either:
(1) To the extent of sales by the person if members, students, patients or inmates of tangible personal property to be used primarily for the purposes of the person; or
(2) To the extent of sales by the personal of tangible personal property which is not sold or offered for sale by persons organized for profit.
(B) The selling of school books and school supplies by schools at retail to students is not primarily for the purposes of the school which does the selling.
(C) The provisions of this section shall not apply to, nor subject to, taxation of occasional dinners, socials or similar activities organized and operated exclusively for charitable, religious or educational purposes, whether or not the activities are open to the public.
(Prior Code, § 35.091) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999