The following are exempted from the payment of a license tax under this chapter:

(a) Any charitable institution, organization or association organized and conducted for charitable purposes only and any business paying a franchise tax to the city. This exemption shall not apply to promoters employed by charitable organizations.

(b) Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any derived therefrom, are to be used solely for charitable or benevolent purposes and not for private gain or for the private gain of any person in whole or in part.

(c) Any religious, fraternal, educational, military, state, county or municipal organization or association conducting any business which is open to members thereof only and not open to the public.

(d) Any religious, fraternal, educational, military, state, county or municipal organization or association conducting or staging any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person.

(e) Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce.

(f) Any honorably discharged or honorably relieved soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state, distributing circulars or hawking, peddling or vending any goods, wares or merchandise owned by him, except spiritous, malt, vinous or other intoxicating liquor.

(g) Any natural person of sixteen years of age or less and whose annual gross receipts from any and all business are five hundred dollars or less. (Ord. No. 1078, § 6.05.)