§ 111.22  EXEMPTIONS.
   (A)   Generally. Except as otherwise provided in this section or by state law, no person is exempt from the payment of a privilege license tax levied by this chapter.
   (B)   Charitable organizations. A person who operates a business for a religious, educational, civic, patriotic, charitable or fraternal purpose, when the entire gross income of the business is used for such a purpose, is exempt from paying any privilege license tax levied by this chapter.
   (C)   Vendors at town sponsored, co-sponsored or sanctioned activities and sanctioned farmers markets. Vendors at town sponsored, co-sponsored or sanctioned activities can be exempt if the entity sponsoring the event communicates with the town’s Main Street Committee.
(Ord. O-2012-51, eff. 4-12-2012)