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 public utility service by the United States of America, the State of West Virginia and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;
(c) Purchases of tangible personal property such as appliances or the like, as distinguished from the public service supplied;
(d) 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
(e) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(1960 Code 4-212)