Exemptions and exceptions

The provisions of this article shall not apply to:

(1)

Purchases by any recognized church in this state for use exclusively for church purposes, an agency or instrumentality of the United States, the state, the county or the city. All exemptions pursuant to this paragraph (1) shall be specifically approved by the finance director on a tax exemption certificate which shall be initiated and completed by the purchaser and upon approval by the finance director, shall be provided to the seller indicating authorization of the exemption.

(2)

Purchases of local telephone services or other telecommunications services for use in the conduct of a telecommunications service for hire or otherwise for resale. All exemptions pursuant to this paragraph (2) shall be specifically approved by the finance director on a tax exemption certificate which shall be initiated and completed by the purchaser and, upon approval by the finance director, shall be provided to the seller indicating authorization of the exemption.

(3)

Any fuel adjustment charge, which charge shall be separately stated on each bill. The term "fuel adjustment charge" means all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

(4)

Access charges, any customer access line charges paid to a local telephone company, public telephone charges collected on site and charges for any foreign exchange service or any private line service except when such services are used or sold as a substitute for any telephone company switched service or dedicated facility by which a telephone company provides a communication path.

(5)

Any charges for telecommunications service as defined in subparagraph (2) of the definition of telecommunications service of section 56-26 except for monthly recurring customer service charges.

(6)

Any bills for the purchase of 16 ounces or less of bottled gas in a container.

(7)

Any bills for fuel oil sold for use in internal combustion engines or to a public or private utility, either for resale or for use as fuel in the generation of electricity.

(Ord. No. 10263, § 1, 4-30-87; Code 1980, § 55-20)

Secs. 56-36—56-60. - Reserved.

ARTICLE III. - EXCISE TAX ON INSURANCE PREMIUMS[3]

Footnotes: --- (3) ---

City Code cross reference—Miami City Employees' Retirement System, special benefits and contributions on account of police officers, § 40-191 et seq.

Case Law reference— Funds derived from the tax authorized under F.S. ch. 175 must be held, administered and used for the sole use and benefit of firefighters and their dependents, and may not be used for other purposes. City of Miami v. Carter, 105 So. 2d 5.

State Law reference— Insurance premium tax authorized, F.S. § 175.101; excise tax on casualty insurance premiums authorized, for payment to fund providing pension benefits to municipal police officers, F.S. § 185.08.