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<baltimore-city-law heading="§ 6-404 Reduced fee for certain tax exempt entities.">
  <section prefix="§" num="6-404" heading="Reduced fee for certain tax exempt entities.">
    <para num="(a)" heading="Scope of section.">This section applies to an entity described in subsection (b) of this section only as long as that entity maintains tax exempt status under § 501(c)(3) of the Internal Revenue Code.</para>
    <para num="(b)" heading="Maximum fee.">For the following tax exempt entities, the annual license fee may not exceed $50:<para num="(1)">any charitable food facility that provide meals to low-income individuals for no charge, such as soup kitchens, soup pantries, or shelter homes;</para>
      <para num="(2)">any youth organization whose membership is composed of minors and that operates temporary facilities for the purpose of raising funds to support the organization; and</para>
      <para num="(3)">any child group day care center that is licensed to provide care and supervision to school age and preschool age children.</para>
    </para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 11, §165(a)8 - 11, (d)(2)</annotation>
    <annotation type="History">Ord. 99-548</annotation>
    <annotation type="History">Ord. 06-185</annotation>
  </section>
</baltimore-city-law>
