(A) Sanctuaries and church buildings used primarily for worship or for other religious purposes are exempt from the fees imposed in this subchapter. However, buildings owned by a church for any other purpose are not exempt.
(B) All buildings owned, in whole or in part, by the city or any of its subordinate agencies, boards or commissions are exempt from the fees imposed in this subchapter.
(C) The fees imposed in this subchapter do not apply to railroad trackage or to water, gas, electricity or telephone transmissions lines that are not within a building and are owned and operated by a public utility duly authorized by the Public Service Commission of the state.
(1986 Code, § 757.06) (Ord. passed 6-14-2004)