Sec. 23-15. Fuel adjustment charge excluded from tax.
   The tax imposed by section 23-14 above shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. “Fuel adjustment charge” shall mean all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.
   State law reference-Similar provisions, F.S. § 166.231(1)(b).