(A) In respect to the use of an article of tangible personal property brought into the municipality by a non-resident individual visiting in this municipality for his or her personal use or enjoyment while within the municipality;
(B) In respect to the use of tangible personal property purchased for resale before being used;
(C) In respect to the use of any article of tangible personal property on which a tax equal to or in excess of that levied by both the State Use Tax Code and this subchapter has been paid by the person using such tangible personal property in the municipality, whether such tax was levied under the laws of the state or some other state or municipality of the United States. If any article of tangible personal property has already been subjected to a tax by the state or any other state or municipality in respect to sale or use, in an amount less than the tax imposed by both the State Use Tax Code and this subchapter, the provisions of this subchapter shall also apply to it by a rate measured by the difference only between the rate provided by both the State Use Tax Code and this subchapter, and the rate by which the previous tax upon the sale or use was computed. Provided, that no credit shall be given for taxes paid in another state or municipality, if that state or municipality does not grant like credit for taxes paid in the state and in the municipality;
(D) In respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the municipality, and machinery and equipment purchased and used by person to the operation of manufacturing plants already established in the municipality. Provided, this exemption shall not apply unless such machinery and equipment is incorporated into, and is directly used in, the process of manufacturing property subject to taxation under the provisions of §§ 34.001 through 34.018. The term MANUFACTURING PLANTS shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such;
(E) In respect to the use of tangible personal property now specifically exempted from taxation under the provisions of §§ 34.001 through 34.018;
(F) In respect to the use of any article of tangible personal property brought in the municipality by an individual with intent to become a resident of this municipality where such personal property is for such individual’s personal use and enjoyment;
(G) In respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads; and/or
(H) In respect to livestock purchased outside the state and brought into the town for feeding or for breeding purposes, and which is later resold.
(Prior Code, Ch. 7, Art. 3, § 32) (Ord. 9-2-86-1, passed - -)