(a) The tax imposed and levied by this chapter on purchases with respect to local telecommunications service shall apply to all charges made for local telephone exchange services subject to Federal taxation, except local messages which are paid for by inserting coins in coin- operated telephones.
(b) A consumer of individual telephone service who resides in a nursing home or similar adult care facility is hereby exempted from the payment of the tax imposed by Section 844.025 of this chapter.
(c) The United States of America diplomatic personnel exempted by the laws of the United States, this State and the political subdivisions, boards, commissions and authorities thereof, are hereby exempted from the payment of the tax imposed and levied by this chapter with respect to the purchase of utility services used by such governmental agencies.
(d) Public safety agencies as defined in this chapter shall be exempt from the levy for E-911 service imposed under Section 844.025.
(Ord. 93-14. Passed 12-1-93; Ord. 01-05. Passed 7-16-01.)