A. The provisions of this article shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupation, event, or activity from any institution or organization which is conducted, managed or carried on for the benefit of religious, charitable, philanthropic or educational purposes; provided, that convincing evidence is furnished to the finance officer which establishes that not less than seventy-five percent of the gross receipts derived from any such business, occupation, event or activity will be devoted to religious, charitable, philanthropic or educational purposes. Such organization may also qualify under Section 501 of the United Stated Internal Revenue Code or equivalent statute, or equivalent statute of the state.

B. This section shall not be deemed to exempt any such institution or organization from complying with any other provisions of this article requiring a permit from the city.

C. The exemption in this section shall not be deemed applicable with regard to any commercial-type revenue-producing rental activity or other merchandising or business activities directly or indirectly operated on a regular basis by or on behalf of a religious or charitable institution or organization.

D. When activities otherwise exempt under the above basic rule are conducted for and on behalf of an exempt institution or organization by a profit-making contractor or concessionaire, or the like, then the exemption shall be applicable only with regard to the religious or charitable organization, and shall not be applicable with regard to the activities, operations or revenues received by the contractor or concessionaire or the like.

E. No license tax shall be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city, whenever the receipts therefrom are to be appropriated to any institution or organization exempt under the above basic rule; provided, that this exemption shall not apply to any person or entity conducting the business and deriving profit, incidentally to producing the receipts as stated.

F. No license tax shall be required for the conducting of any temporary entertainment, concert, exhibition, or lecture by any religious, charitable, civic, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts therefrom are to be appropriated for the purposes and objects for which such organization or association was formed, and from which profit is not derived by any other persons except those in the business of producing, staging, or otherwise participating in such events, and provided that this exemption shall not apply to such or any other persons or entities conducting business and deriving profit, incidentally to producing the receipts as stated. (Ord. 77-11 § 7, 1977)