(a) The tax hereby imposed and levied shall not apply to the following transactions, which transactions are hereby exempted from such tax:
(1) Purchases of public utility service for resale.
(2) Purchases of public utility service by the United States of America, the State and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof.
(3) Purchases of tangible personal property such as appliances or the like, as distinguished from the public service supplied.
(4) Charges for telephone services which are paid by the insertion of coins into coin-operated telephones and specific charges for measured rate, message rate, toll or long distance telephone calls.
(5) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(6) Television cable charges.
(7) Sanitary charges or fees.
(b) To provide general relief for homeowners or tenants who pay utilities upon which the City imposes a utility tax, and who are sixty-five years of age or older or who are certified as being permanently and totally disabled, the City shall exempt from utility taxes those residents who meet the criteria as follows:
(1) Upon submission of proof to the City Collector that an individual, whether a homeowner or tenant who pays utilities upon which the City imposes a utility tax, is sixty-five years of age or older or who is certified as being permanently and totally disabled, and who otherwise meets the qualifications for a Homestead Exemption under the provisions of West Virginia Code 11-6(b)-2, shall be exempt from the payment of the utility tax imposed by the City.
(2) Such proof shall be in a form satisfactory to the City Collector.
(3) This exemption shall be effective beginning July 1, 1988.
(4) This general relief is hereby declared to be a public purpose, and, therefore, shall be liberally construed.
(Ord. 1689. Passed 3-17-88.)