§ 8A-230.4. Charitable, etc., organizations; occasional sales, fund raising; exemption.
Latest version.
No local business tax receipt shall be required of any charitable, religious, fraternal,
youth, civic, service, or other such organization when the organization makes occasional
sales or engages in fund raising projects when the projects are performed exclusively
by the members thereof and when the proceeds derived from the activities are used
exclusively in the charitable, religious, fraternal, youth, civic, and service activities
of the organization.
