§ 6-404. Reduced fee for certain tax exempt entities.

(a) 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.

(b) Maximum fee.

For the following tax exempt entities, the annual license fee may not exceed $50:

(1) any charitable food facility that provide meals to low-income individuals for no charge, such as soup kitchens, soup pantries, or shelter homes;

(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

(3) any child group day care center that is licensed to provide care and supervision to school age and preschool age children.