701.31 SPECIFIC EXEMPTIONS.

   Nothing in this Business Regulation and Taxation Code shall be construed to:

   (a)   Require a license or impose a fee to keep a boarding house or boarding school, where boarders are not received for less than three days; or

   (b)   Require any person to obtain a license or pay a fee to exhibit any work or production of his own invention or skill; or

   (c)   Require a license or impose a fee for any school, religious or handicraft exhibition, literary or scientific lecture, or musical concert; or

   (d)   Require any person to obtain a license or pay a fee to exhibit any goods or wares at any public dinner, fair, festival or celebration, if such refreshments, goods or wares are to be furnished or sold by a religious, education, civic, benevolent, charitable, or patriotic organization not organized for profit; or

   (e)   Require any trustee selling trust property, or any personal representative or committee selling property belonging to the estate under his charge, or any officer or commissioner of any court selling property under court order, decree or other process to obtain a license or pay a fee therefor; or

   (f)   Require any person selling religious books to obtain a license or pay a fee; or

   (g)   Require a license or impose a fee on any person engaged in the business of horticulture, agriculture or grazing, for selling or offering for sale his own products.
(1961 Code Sec. 701.31)