Charges resulting from the following transactions shall not be included in the gross amount subject to the measure of the tax hereby levied:
(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 specific charges 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. (Ord.7-12-71.)
(e) Purchasers of public utility services by the United States of America, the State of West Virginia, and the political subdivisions, municipalities, boards, commissions, authorities and public corporations.
(Ord. 8-16-71.)