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 the public service supplied;
(C) Charges for telephone services which are paid by the insertion of coins into coin-operated telephones and specified charges or tolls for telephone calls to points outside the corporate limits of the city;
(D) Nonrecurring or one-time charges incidental to the furnishing of public utility service; and
(E) Purchases of public utility service by the United States, the state and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof.
(Prior Code, § 761.05) (Ord. passed 6-27-2005)