Exemption of persons employed by Government or engaged in work of charity.
Section 202
SEC. 202. Exemption of persons employed by Government 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 Philippines whose entire professional services are devoted exclusively to such Governments or as applied under their direction, or 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.