§ 34-37. Exemptions.

(a)

Nothing in this article shall be construed as applying to or taxing any of the following:

(1)

Instrumentalities of the government of the United States, instrumentalities of the government of this state or its political subdivisions, or instrumentalities of the government of any other state or political subdivision.

(2)

Organizations or their employees operating wholly for charitable, religious, benevolent, fraternal, civic, educational, military, municipal, state or similar purposes and from which profit is not derived, either directly or indirectly, by any individual. Organizations qualifying under the Internal Revenue Code of 1954, 26 USC 501(c)(3), shall be exempt from any tax imposed by this article.

(3)

Any blind person personally engaged in the business to be taxed. The definition of blindness under this section shall be the same as that found at 26 USC 151. Proof of blindness may be required by the license administrator.

(4)

Any attorney, for the occupation of attorney, if the attorney is registered with the clerk of any district court in the state.

(5)

Any producer or grower or any agent or employee of a producer or grower engaged in the sale of farm or garden products or fruits grown within the state, for that occupation, pursuant to K.S.A. 12-1617.

(6)

Any person engaged in the production of milk or milk products, for that occupation, as a prerequisite to the movement, distribution or sale of the products.

(7)

The income, premiums, or gross receipts of any insurance company subject to taxation under K.S.A. 40-252.

(8)

The sale, receipt, distribution or use of motor vehicle fuel or the business of manufacturing, using, selling or delivering motor vehicle fuel, pursuant to K.S.A. 79-3424.

(9)

Any mutual insurance company paying taxes and fees to the commissioner of insurance, pursuant to K.S.A. 40-1211.

(10)

Any utility paying a franchise fee to the city, pursuant to K.S.A. 12-194.

(11)

Any veteran of the United States armed forces and any member of the American Red Cross Nurse Corps who served overseas with the armed forces for the occupation of vending, hawking, or peddling goods, wares, fruits, or merchandise.

(12)

Any person in the direct employ of any person subject to this article, unless such person operates as a subcontractor. If such person performs any service or conducts business for compensation for any person other than the employer taxed under this article, such person must pay the tax required under this article.

(13)

Persons doing business at a fair or festival sponsored by a nonprofit organization exempt from the occupation tax under subsection (a)(2) of this section, if the total venue where the fair or festival is located is ten acres or less.

(b)

The license administrator may require any person claiming to be exempt under this section to file a verified statement of the facts upon which exemption is claimed or to provide other documentation pertaining to the exemption.

(Code 1988, § 34-27; Ord. No. 65072, § 4, 10-23-1986; Ord. No. O-67-03, § 3, 11-20-2003)