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 specific charges or tolls for telephone calls to points outside the corporate limits of this municipality; and
(D) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(Ord. 13, passed 4-27-1971)