§ 40-32. Exemptions.

To the extent set forth below, the following are exempt from the requirements of the business license tax:

(1)

The United States and its agencies, the State of Missouri and its agencies;

(2)

Any state, county or municipal government and its agencies or departments;

(3)

Persons against whom the city is prohibited from imposing a business license tax under the Constitution or Laws of the United States, or Constitution or Laws of the State of Missouri;

(4)

Organizations that qualify for exemption from the federal income tax under Section 501 of the Internal Revenue Code, except to the extent that the organization has gross receipts from a business activity unrelated to the principal not-for-profit activity of the organization; and

(5)

Any occupation, business, trade or profession not named in Article I, Section 1(57) of the former City Charter of 1925, as amended.

(Ord. No. 090973, § 5, 12-17-09; Ord. No. 100767, § 1, 10-21-10)