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(a) There is hereby exempted from the provisior, s of <br />this Ordinance any sales or use tax upon tangible personal <br />proper~y sold to churches or chtu~ch-supported universities, <br />colleges, schools, orphanages, homes for the aged, hospitals, <br />or other such charitgole institutions which are operated <br />exclusively as educational, reli~ous or charitable insti- <br />tutions, and vfnere no pecuniar~y profit can or does result <br />to any shareholder or individual. <br /> <br /> The exemption granted to churches, schools, and chari- <br />table institutions ~.n the preceding paragraph shall only <br />apply to sales rode directly to the church, schools or <br />charitable institution. There shall be no exemption upon <br />sales to independent contractors with such organizations, <br />or social organizations, lodges, fraternal organizations, <br />or any other type of non-profit organization, except the <br />religious, educational, and charitable institutions here- <br />tofore specifically exempted, o <br /> <br /> (b) No dealer shall sell and no uSer shall 'rose any <br />tangible personal property under the claim that the same is <br />exempt from the sales or use tax levied by this Ordinance, <br />where the exemption from taxation is claimed because the <br />vendee or user is an educational, religious or charitable <br />institution or organization and is entitled to an exemption <br />as such institutions under thais Ordinance, tunless the vendee <br />or user shall have issued to it by the Commissioner an <br />exemption certificate declaring that such institution or <br />organization is entitled to the exemption provided for by <br />this Ordinance. <br /> <br /> The Commissioner is hereby authorized to determine after <br />hearing if demanded, ~nether any institution or orgar~ization <br />is entitled to the benefit of the exemption established by <br />this Ordinance. The Commissioner is authorized go issue <br />exemption certificates to institutions and organizations <br />which are entitled thereto. <br /> <br />Section 2: That this ordinance shall take effect from and after January 1, <br />1966 o <br /> <br /> Adopted by the Council of the City of Portamouth, Virginia, <br />a meeting held November 9~ 1965. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />