Sec. 790.106. - Exemptions.

There are exempted from payment of 100 percent of the tax levied and imposed by this Chapter: (a) The United States government, this State and all counties, school districts, and municipalities of the State, and by public bodies exempted by law or court order. Governmental bodies which sell or resell taxable service to nonexempt end users must collect and remit the tax. (b) Sales of bottled water. (c) Purchases by any recognized church in this State for use exclusively for church purposes, or purchases by a religious institution that possess a Consumer Certificate of Exemption issued under F.S. Ch. 212. (d) The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kerosene for the use as an aircraft engine fuel or propellant or for use in internal combustion engines. A purchaser who claims an exemption under subsection (a) or (d) of this Section shall certify to the seller that he or she qualifies for the exemption, which certification may encompass all purchases after a specific date or other multiple purchases. There are further exempted from payment of 50 percent of the tax levied and imposed by this Chapter purchasers of electrical energy who are determined to be eligible for the exemption provided by F.S. § 212.08(15), by the State of Florida Department of Revenue and who are located within the boundaries of the State Department of Community Affairs designated and approved Enterprise Zone Number EZ 1703-1C93. This exemption shall be effective for a period of five years from the billing beginning not more than 30 days following notification to the applicable utility company by the State of Florida Department of Revenue that an exemption has been authorized pursuant to F.S. §§ 212.08(15) and 166.231(8). (Ord. No. 2002-794-E, § 1)