Ordinance 3705 - Laserfiche WebLink

• agricultural or horticultural product or crop, includ- ing the raising for sale of any animal, bird or insect, or the milk, eggs, wool) fur, meat, honey or other substance obtained therefrom, or in respect to the sale of such products at wholesale by such grower, producer or raiser thereof. This exemption shall not apply to any person selling such products at retail; nor to the sale of any animal or substance obtained therefrom by a person in connection with his business of operating a stock yard or a slaughter or packing house; nor to any association of persons whatever, whether mutual, cooperative or otherwise engaging in any business activity with respect to which tax liability is imposed under the provisions of this title. (e) Any person in respect to the business of conducting boxing contests and sparring and/or wrestling matches and 'exhibitions for the conduct of which .a license must be secured from the State Athletic Commission. (f) Any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the State Horse Racing Commission. (g) Any person in respect to his employment in the capacity of an employee or servant as distinguished from that of an independent contractor. (h) Fraternal benefit societies, as defined in Rem. Rev. Stat. , Section 7259, also Pierce ' s Perpetual Code 659-1, fraternal fire insurance associations, as described in sub- division third of Rem. Rev. Stat. , section 7131, also Pierce ' s Perpetual Code 668-1, and beneficiary corpora- tions or societies organized under and existing by virtue of Rem. Rev. Stat. , sections 3872 to 3883, also, Pierce ' s Perpetual Code 457-1 to 23, inclusive : PROVIDING, That such corporations or societies provide in their by-laws for the payment of death benefits, as set forth in Rem. Rev. Stat. , section 3879, also Pierce 's Perpetual Code 457-15. (i) The gross sales or the gross income received by corporations which have been incorporated under any act of the Congress of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, floods, and other national calamities and to devise and carry on measures for preventing the same . ( j ) Amounts derived from the lease, rental or sale of real estate: Provided, however, that nothing herein shall be construed to allow a deduction of amounts derived from engaging in any business wherein a mere license to use or enjoy real property is granted, or to allow a deduction of amounts received as commissions from the sale or rental of real estate. (k) National banks, state banks, trust companies, mutual savings banks, building and loan and savings and loan associations with respect to their banking business,