§ 19-19. Applicability; exemptions.

The tax imposed and levied in this article shall apply to the purchase of the item or service furnished periodically after installation or connection and shall not be applicable to installation costs, meter deposits, deposits guaranteeing payment or other charges made by this utility for availability of service to the consumer. There is hereby exempted from the provisions of this article utility service as follows:

(1)

Gas (natural, liquefied petroleum or manufactured) purchased by any private or public utility for resale or for use as fuel in the generation of electricity.

(2)

Electricity purchased by any private or public utility for resale to the ultimate consumer.

(3)

Sale to and purchase of any utility service by any tax supported body such as federal, state, county and municipal governments and their duly constituted commissions and agencies.

(4)

Sale and purchase of any utility service by any church or synagogue when the utility service is used exclusively for religious purposes.

(Ord. No. 13, § 3, 4-25-60; Ord. No. 90-111, § 1, 3-26-90)