Except as herein provided or as provided by state law or in the schedule of license taxes hereinafter set forth, there shall be no exemption of any person from the payment of the license taxes levied by this chapter.
(A) Any person who engages in business within the town for religious, educational or charitable purposes shall be exempt from paying any privilege license tax levied by this chapter.
(B) Any blind person engaging in business within the town shall be exempt from paying any privilege license tax levied by this chapter to the extent provided by G.S. Ch. 105.
(C) Any person serving in any branch of the armed forces of the United States or in the merchant marine, and desiring to engage in business within the town, shall be exempt from paying any privilege license tax levied by this chapter during the period of that service, to the extent provided by G.S. Ch. 105.
(D) Every person engaging in any business upon which there is levied a license tax by this chapter, but which person is, by some provision of this chapter exempt from the payment of such license tax, shall, nevertheless, secure from the town Finance Officer a license to engage in such business, which license shall show upon its face that the licensee is exempt from the payment of the license tax and shall cite the section of this chapter which is the authority therefore.
(1985 Code, § 110.13) (Ord. 2008-61, passed 6-11-2008)