4.14.040 Exemptions.
The tax levied pursuant to this chapter is in lieu of any excise privilege or occupational tax based on gross revenue under any other chapter of BCC Title 4 with respect to activities taxed under this chapter. Nothing herein shall be construed to exempt persons taxable under the provisions of this chapter from any tax imposed under any other chapter of BCC Title 4 with respect to activities other than those expressly taxed under this chapter.
The following shall be exempt from any tax imposed under this chapter:
A. Any bona fide charitable or nonprofit organization conducting or operating bingo games whose gross revenue from such activities, less applicable deductions, is less than $5,000 per tax year shall be exempt from the tax imposed under BCC 4.14.030(A).
B. Any bona fide charitable or nonprofit organization conducting or operating amusement games whose gross revenue from such activities, less applicable deductions, is less than $5,000 per tax year shall be exempt from the tax imposed under BCC 4.14.030(C). (Ord. 4842 § 2, 1995.)