§ 110.13 EXEMPTIONS.
   (A)   Except as otherwise provided in this section or by state law, no person is exempt from the payment of a beer and wine privilege license tax levied by this chapter.
   (B)   Any person who engages in business within this town for religious, educational or charitable purposes shall be exempt from paying any beer and wine privilege license tax levied by this chapter.
   (C)   A person exempt from paying a beer and wine privilege license tax levied by this chapter shall nevertheless obtain a license from the tax collector. The license shall state that the licensee is exempt from paying the privilege license tax.
(OC, § 2-4-23) (Ord. passed 4-13-89; Am. Ord. 2018-12, passed 8-14-18)