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 public utility service by the United States of America, the state and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;
(C) Purchases of tangible personal property such as appliances or the like, as distinguished from the public service supplied;
(D) 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
(E) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(1986 Code, § 753.05) (Ord. passed 3-13-1972)