§ 19-27. Exemptions.

(a) 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, is exempt from taxation.

(b) The purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines is exempt from taxation.

(c) The tax imposed by this article shall not apply to purchases in the city of electricity, gas, fuel oil, or water service by the following entities which are exempt from municipal taxation:

(1) The United States government;

(2) The State of Florida, its agencies and departments;

(3) Polk County, its agencies and departments;

(4) Polk County School Board;

(5) Lake Wales Housing Authority.

(d) The tax imposed by this article shall not apply to purchases of electricity, gas, fuel oil, or water service by the city.

(e) The tax imposed by this article shall not apply to purchases in the city of electricity, gas, fuel oil, or water service by any church which is recognized by the state and whose purchases are used exclusively for church purposes.

(f) The tax imposed by this article shall not apply to any purchase which is specifically exempted by federal or state law.

(Ord. No. 96-20, § 1, 11-20-96; Ord. No. 2001-19, § 1, 11-20-01)