Sec. 130-405. Exemptions.
This section is included in your selections.
The following entities are exempt from the tax imposed by this article:
(1) The United States Government and the state, their departments or institutions and the political subdivisions thereof, including the city and its departments, in their governmental capacities only.
(2) Charitable organizations, as defined in section 130-31, in the conduct of their regular charitable functions and activities. (Code 1979, § 36-194)