236.1. Subject to section 236.2, an activity must be recognized by the Commission, after consultation with the local municipality, in order for the person carrying it on to be exempt from the business tax pursuant to paragraphs 5 to 7 of section 236.
Sections 204.2, 209 and 209.1, adapted as required, apply to a recognition under the first paragraph.
1987, c. 42, s. 12; 1991, c. 32, s. 117.