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 7-11-00.)