Charges resulting from the following transactions shall not be included in the gross amount subject to the measure of the tax hereby levied.
(a) Sales of telecommunications services to another telecommunications provider for the purpose of access, interconnection or resale to consumers;
(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 specific charges for telephone calls to points outside the corporate limits of the municipality; and
(d) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(Ord. 160(B). Passed 5-23-01.)