§ 13-234. Exemptions and exclusions.

(a)

Purchases by the following entities are hereby declared to be exempt from payment of the public service tax imposed hereby: the United States Government; the State of Florida; all counties, school districts and municipalities of the State of Florida; public bodies exempted by law or court order and any other public body as defined in F.S. § 1.01, Florida Statutes, and any non profit corporation or cooperative association organized under Chapter 617 which provides water utility services to no more than thirteen thousand five hundred (13,500) equivalent residential units ownership of which will revert to a political subdivision upon retirement of all outstanding indebtedness.

(b)

The following purchases are declared to be exempt from payment of the public service tax imposed hereby: any purchases made by any recognized church in the State of Florida for use exclusively for church purposes; and the purchase of natural gas or fuel oil by a public or private utility, either for resale or for use of fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines.

(c)

The purchase of metered or bottled gas (natural liquefied petroleum gas or manufactured) or fuel oil for agriculture purposes is exempt from the public service tax. For purposes of this exemption, "agricultural purposes" means bona fide farming, pasture, grove, or forestry operations, including horticulture, floriculture, viticulture, dairy, livestock, poultry, bee and aquaculture.

(d)

A purchaser who claims an exemption from the public service tax pursuant to subsections (a), (b) or (c) of this section shall certify to the seller that he or she qualifies for the exemption, which certification may encompass all purchases after a specified date or other multiple purchases. A seller accepting the certification required by this subsection is relieved of the obligation to collect and remit tax; however, a governmental body that is exempt from the tax authorized by this section shall not be required to furnish such certification, and a seller is not required to collect tax from such an exempt governmental body.

(Ord. No. 06-15, § 1, 5-1-06; Ord. No. 2016-32, § 3, 4-11-16)