The tax imposed by the provisions of this article shall not apply to the following:
(A) The construction or placement of a residential unit which is a replacement equivalent in size for a residential unit on the same parcel of land which was destroyed or substantially damaged by fire, flood, wind, earthquake, or other acts of God;
(B) The construction of a building by a nonprofit corporation exclusively for religious, educational, hospital, or charitable purposes; and
(C) The construction of a building by a federal, state, or local government.
('66 Code, § 9-4.1404) (Ord. 275-C-S, passed 3-11-75)