86. The words “public laundry” mean, for the purposes of this division, any shop, dwelling or building whatsoever in which linen, brought or sent there by the public, is washed or ironed for a profit.
The words “public laundry”, however, do not include the shop, dwelling or building of a laundress who, either alone or with members of her family, washes or irons therein, for a profit, linen brought or sent there by the public, nor the shops, dwellings or buildings occupied by charitable religious communities, or by incorporated companies paying the provincial tax on corporations, and in which linen, brought or sent there by the public, is washed or ironed for a profit.
The corporations mentioned in this section, and which pay the provincial corporation tax, shall be exempt from the application of this division only if the taxes paid each year, under the Taxation Act (chapter I-3), be equal to or greater than the fees and duties which might be exacted under this division.
R. S. 1964, c. 79, s. 89; 1972, c. 24, s. 2.