The provisions of this Chapter shall not be deemed or construed to require the payment of a license tax or fee to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any person.

No license tax or fee shall be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose. No license tax or fee shall be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly by any person; provided, that nothing in this Section shall be deemed to exempt any such organization or association from complying with the provisions of this Code, or any other ordinance of the City requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

Whenever any event is sponsored or conducted by a charitable organization, at which goods, wares and merchandise are sold to persons other than members of such charitable organization, or at which any person has been paid a fee as a lecturer, entertainer or in any other capaCity related to the conduct of such event, a business license shall be required under the appropriate Section of this Chapter. In the event the required license is on a gross receipts basis, any amount collected by the charitable organization shall be deducted from the gross receipts.