(A)   General.  The United States of America, the state and all counties, school boards, municipalities, political subdivisions and agencies, boards, commissions and authorities thereof, and any recognized church in this state for use exclusively for church purposes, are hereby exempted from payment of the tax levied by this subchapter.
   (B)   Resale of telecommunication services.  The purchase of local telephone service or other telecommunication services for use in the conduct of a telecommunication service for hire or otherwise for resale is exempt from the tax levied by this subchapter.
   (C)   Fuel adjustment charge.  The public service tax shall not be levied against any fuel adjustment charge applicable to the purchase of electricity, metered natural gas, metered or bottled liquefied petroleum gas or metered or bottled manufactured gas, provided, that the charge shall be separately stated on each bill issued by a seller to a purchaser.
   (D)   Telecommunication services; religious institution with a consumer certificate of exemption.  Any religious institution possessing a consumer certificate of exemption issued pursuant to F.S. Ch. 212 is hereby exempted from payment of the public service tax levied upon telecommunication services by this subchapter.
   (E)   Method of asserting exemption.  A purchaser who claims an exemption as set forth in this section shall certify to the seller that the purchaser qualifies for the exemption, which exemption may encompass all purchases after a specified date or other multiple purchases.  In the event of a claim of exemption from the public service tax on telecommunications services, presentation of a F.S. Ch. 212, consumer certification of exemption shall satisfy the requirements of this division. Copies of the certifications and consumer certifications of exemption shall be maintained by the seller and made available upon request to the town.
(Ord. 2001-03, passed 8-26-2001)  Penalty, see § 34.99
Statutory reference:
   Municipalities; public service tax, see F.S. § 166.231