§ 110.16  EXEMPTIONS.
   (A)   If an individual conducts a business as a partner in a partnership or as an officer or employee of a corporation or as an employee or member of any other business entity, that individual is not required to obtain a privilege license or pay a privilege license tax. However, the partnership, corporation or other business entity must obtain the license and pay the tax unless exempted by this section.
   (B)   Owners of real property who lease that property need not obtain a privilege license or pay a privilege license tax solely for acting as lessor of that property.
   (C)   A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose is exempt from obtaining a privilege license or paying a privilege license tax.
   (D)   Persons who solicit business or pick up or deliver goods or services within the town are not required to obtain a privilege license or pay a privilege license tax if business is solicited primarily from or goods or services are delivered primarily to businesses that themselves pay a privilege license tax to the town.
   (E)   The following businesses are exempt from obtaining a privilege license or paying a privilege license tax as provided by the indicated section of the General Statutes. A more complete and detailed description of the exempt businesses is contained in the cited sections of the General Statutes.
General Statute
Business
General Statute
Business
105-36
Amusements - manufacturing, selling, leasing or distributing moving picture films or checking attendance at moving picture shows
105-41
Attorneys, physicians, land surveyors, engineers, architects, photographers, real estate brokers, accountants, morticians (and similar professionals)
105-42
Private protective services
105-51
Dealers in cash registers, adding machines, typewriters, refrigerators, washing machines and similar office equipment and home appliances
105-57
Persons engaged in the business of reporting the financial standing of persons, firms and corporations
105-65
Persons operating, maintaining or placing on location music machines
105-65.1
Operators or distributors of merchandise dispensing machines
105-83
Installment paper dealers
105-99
Wholesale distributors of motor fuels
105-102.1
Certain cooperative associations
105-102.3
(Repealed)
Banks
105-113.5(a)
Soft drink manufacturers and bottlers
105-115
Railroads
105-116
Utility companies (electrical power, gas, water and sewer)
105-119
Telegraph companies
105-120
Telephone companies
105-120.1
Bus companies
105-228.10
Insurance companies and associations
105-228.25
Building and loan associations
 
(Prior Code, § 8-4)