Exemption of persons employed by Government and or engaged in work of charity.
Section 54
SEC. 54. Exemption of persons employed by Government and or engaged in work of charity.—No occupation tax shall be imposed upon persons in any branch of the service of the Government of the United States or of the Government of the Philippine Islands whose entire professional services are devoted exclusively to such governments or are applied under their direction, nor upon persons devoting their entire professional services to any religious, educational or charitable institution, or hospital, sanitarium, or to any similar establishment not conducted for private gain.