Sec. 23-25. Exemptions.
   (a)   Purchases of telecommunication services by the United States government, the State of Florida, any other public body as defined in Section 1.01, Florida Statutes and any recognized church in this state if used exclusively for church purposes, and
   (b)   Purchases of local telephone service or other telecommunication service for use in the conduct of telecommunication service for hire or otherwise for resale, are exempt from taxation under this division.
(Ord. No. 88-40, § 9, 9-7-88)