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• purchases from outside the affiliated group; this <br />exclusion also shall not preclude the city from levying <br />a wholesale merchant's license issuance fee or license <br />tax on an affiliated corporation on those sales by the <br />affiliated corporation to a nonaffiliated person, <br />company, or corporation, notwithstanding the fact that <br />the wholesale merchant's license tax would be based upon <br />purchases from an affiliated corporation; such tax shall <br />be based on the purchase price of the goods sold to the <br />nonaffiliated person, company, or corporation. As used <br />in this subsection the term "sales by the affiliated <br />corporation to a nonaffiliated person, company or <br />corporation" shall mean sales by the affiliated <br />corporation to a nonaffiliated person, company or <br />corporation where goods sold by the affiliated <br />corporation or its agent are manufactured or stored in <br />the Commonwealth prior to their delivery to the <br />nonaffiliated person, company or corporation. <br />11. On any insurance company subject to taxation under <br />Virginia Code Section 58.1-1200, et seq. <br />12. On any bank or trust company subject to taxation under <br />Virginia Code Section 58.1-1200, et seq., unless <br />otherwise allowed by Virginia Code Section 58.1-1200, et <br />seq. <br />• 13. Upon a taxicab driver, if the city has imposed a license <br />tax upon the taxicab company for which the taxicab driver <br />operates. <br />14. On any blind person operating a vending stand or other <br />business enterprise under the jurisdiction of the <br />Department for the Visually Handicapped, or a nominee of <br />the Department, as set forth in Virginia Code Section <br />63.1-164. <br />15. On any hospital, college, university, or other <br />institution of learning not organized or conducted for <br />pecuniary profit which by reason of its purposes or <br />activities is exempt from income tax under the laws of <br />the United States unless such tax was enacted by the city <br />prior to January 15, 1991; the provisions of this <br />subsection shall expire on July 1, 1997. <br />16. On an accredited religious practitioner in the practice <br />of the religious tenets of any church or religious <br />denomination. "Accredited religious practitioner" shall <br />be defined as one who is engaged solely in praying for <br />others upon accreditation by such church or religious <br />denomination. <br />• 17. On or measured by receipts of a charitable nonprofit <br />organization except to the extent the organization has <br />Page 9 of 34 <br />