The tax hereby imposed and levied shall not apply to the following transactions, which transactions are hereby exempted from such tax:
(a) Purchases of public utility service for resale.
(b) Purchases of tangible personal property such as appliances or the like, as distinguished from the public service supplied.
(c) Charges for telephone services which are paid by the insertion of coins into coin- operated telephones and specified charges or tolls for telephone calls to points outside the corporate limits of the City.
(d) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(e) Purchases of public utility service by the United States, the State, and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof.
(Ord. 87-10. Passed 4-2-87.)