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 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. (Passed 10-17-83.)
(e) The United States Government or subdivisions or agencies thereof, whose transactions are hereby exempt from such tax.
(Ord. 3-84. Passed 3-19-84.)
(f) Public entities and subdivisions of the State of West Virginia, including all City and County offices within the City limits of the City of Princeton, are subject to such Public Service Utility Tax and are not exempt therefrom.
(Passed 7-5-94.)