4-1-6: EXEMPTIONS:
   A.   Criteria: Persons exempt from the provisions of this Chapter are as follows:
      1.   Persons who pay an occupation tax or franchise tax to the Town.
      2.   Churches or established religious organizations.
      3.   Nonprofit corporations.
      4.   Hospitals.
      5.   Schools.
      6.   Governments, including Colorado special districts.
      7.   Persons exempt under Federal or Colorado law.
      8.   Garage sales or yard sales.
   B.   Notice To Be Filed: All exempt individuals, except garage sales or yard sales, shall be required to file a notice of exemption in accordance with Section 4-1-11 of this Chapter. (Ord. 6(1998) § 1: Ord. 38(1988) § 1)