A. The tax imposed by this chapter shall not apply to:
1. any person, business or activity which, under the laws of the United States or the State of Illinois, may not be made the subject of taxation by the City;
2. for water use, the use or consumption of water for which the Purchaser is exempt from paying a water Fee;
3. for sewer use, the transfer of wastewater for which the Purchaser is exempt from paying a sewer Fee.
B. Where a percentage of water or sewer Fees is exempt, the same percentage of use shall be exempt from the tax on water or sewer use. Where a dollar amount of water or sewer Fees is exempt, the equivalent amount of use shall be exempt from the tax on water or sewer use. This shall include, but not be limited to, an exemption from the payment of water or sewer Fees as the result of the cap provided by the City's MeterSave program.
For purposes of this subsection B, the amount of sewer use shall be assumed to equal the amount of water use.
(Added Coun. J. 9-14-16, p. 29720, § 1)