The provisions of this article shall not apply to:
(a) Insurance companies which pay the State a tax on premiums; provided, however, that this exclusion shall not extend to that part of the gross income of insurance companies which is received for the use of real property, other than that portion of the real property which is used by any such company for its office in the City, whether such income be in the form of rentals or royalties;
(b) Nonprofit cemetery companies organized and operated for the exclusive benefit of their members;
(c) Fraternal societies, organizations and associations organized and operated for the exclusive benefit of their members and not for profit; provided, however, that the exemption shall not extend to that part of the gross income arising from the sale of alcoholic liquor, food and related services of such fraternal societies, organizations and associations which are licensed as private clubs under the provisions of Article 750
;
(d) Corporations, associations and societies organized and operated for religious or charitable purposes;
(e) Any credit union organized under the provisions of West Virginia Code Chapter 31 or any other chapter of the West Virginia Code; provided that the exemption of this section shall not apply to corporations or cooperative associations organized under the provisions of West Virginia Code Article 19-4;
(f) Gross income from advertising service rendered in the business of radio and television broadcasting;
(g) That portion of the gross income of persons engaged or continuing in the business of contracting which arises by reason of business engaged in without the corporate limits of the City or contracts entered into having a contract situs without the corporate limits of the City; provided, however, that the value of all materials owned by such persons and located within the City and the value of all materials and labor processed or fabricated within the City which ultimately are used by such persons in the performance of any contract without the corporate limits of the City, shall be subject to privilege tax and shall not be exempted therefrom;
(h) That portion of the gross income of persons engaged or continuing in the City in the business of contracting which arises by reason of new construction or remodeling of old structures or buildings for and on behalf of persons classified as taxpayers under Section 787.03(a) and (b) and which new construction or remodeling of old structures or buildings will create new or additional employment for person within this City;
(i) Persons engaged in conducting the business of industrial loans under authority granted them by West Virginia Code Article 31-7; provided, however, that such exemption shall not extend to that part of the gross income of such persons which is received from the use of real property owned, other than the business house or building in which the business of the industrial loan company is transacted, whether such income is in the form of rentals or royalties.
(Ord. 6941. Passed 1-2-80.)