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 which would result in double taxation within this Municipality.
(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.
(d) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(4-23-84)