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 tele-phones, and specific charges for telephone calls to points outside the corporate limits of this city; and
(D) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
('71 Code, § 795.05) (Ord. 292, passed 4-25-72)