§ 33.044 EXCEPTIONS.
   (A)   Exceptions as to governmental agencies. The United States of America, the State of Virginia, and the political subdivisions, boards, commissions and authorities thereof are exempted from the payment of the tax imposed and levied by this section with respect to the purchase of utility services used by such governmental agencies.
   (B)   Exceptions as to sales of electric utility services for resale. The tax imposed and levied by § 33.041 shall not apply to sales of electricity service for resale.
   (C)   Exceptions as to sales of bottled gas. The tax imposed and levied by § 33.041 shall not apply to the purchase of bottled gas.
(Ord. passed 8-11-1980; Am. Ord. passed 5-14- 2013)