16-1-204. EXEMPTIONS.

1. The following shall not be required to obtain a license under this Chapter:
   1. Governmental entities;
   2. Tribal members engaged in the creation of traditional Indian art or handicrafts in their home;
   3. Tribal members engaged in the traditional practice of medicine;
   4. Employees of a person; and
   5. Tribal members engaged in a farm or ranch operation.
2. The following shall not be required to pay a fee for the issuance of a business license under this Chapter:
   1. Any church engaged in raising funds for religious or charitable purposes;
   2. Any school, club or athletic organization engaged in staging athletic events for which an admission fee is charged, provided such admission fees do not accrue to the personal benefit of any individual;
   3. Any accredited school, no part of the income of which accrues to the personal benefit of any individual; and
   4. Any non-profit corporation organized under SDCL 47-22 or organized under Title 15, Chapter Three of the Law and Order Code.