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providing, that such corporations or societies provide in <br /> their bylaws for the payment of death benefits; <br /> I . The gross sales or the gross income received by <br /> corporations which have been incorporated under any act of <br /> the Congress of the United States of America and whose <br /> principal purposes are to furnish volunteer aid to members <br /> of the armed forces of the United States and also to carry <br /> on a system of national and international relief and to <br /> apply the same in mitigating the sufferings caused by <br /> pestilence, famine, fire, floods and other national <br /> calamities and to devise and carry on measures for <br /> preventing the same; <br /> J. Amounts derived from the lease, rental or sale of real <br /> estate; provided however, that nothing herein shall be <br /> construed to allow a deduction of the amounts derived from <br /> engaging in any business wherein a mere license to use or <br /> enjoy real property is granted, or to allow a deduction of <br /> amounts received as commissions from the sale or rental of <br /> real estate; <br /> K. The business of manufacturing, selling or distributing <br /> motor vehicle fuel, as that term is defined in Chapter 58, <br /> Laws of 1933 , as amended; persons operating motor vehicle <br /> service stations on a commission basis are taxable on all <br /> commissions, including commissions for the sale of motor <br /> vehicle fuel; <br /> L. Liquor as defined by state law; <br /> M. Amounts derived by persons engaged in the production and <br /> sale of hatching eggs or poultry for use in the production <br /> for sale of poultry or poultry products; <br /> N. Any business of any bona fide agricultural fair if no <br /> part of the net earnings therefrom inures to the benefit of <br /> any stockholder or member of the association conducting the <br /> same; provided, that any amount paid for admission to any <br /> exhibit, grandstand, entertainment or other features <br /> conducted within the fairgrounds by others shall be taxable <br /> under the provisions of this chapter except as otherwise <br /> provided by ordinances of the city; <br /> 0. Gross sales or gross income received by nonprofit <br /> organizations from the operation of "sheltered workshops. " <br /> "Sheltered workshops" means rehabilitation facilities or <br /> that part of rehabilitation facilities where any manufacture <br /> or handiwork is carried on and which is operated for the <br /> primary purpose of : <br /> 1. Providing gainful employment or rehabilitation <br /> services to the handicapped as an interim step in <br /> the rehabilitations process for those who cannot <br /> 21 <br />