§ 29.085. Exemptions.

(a)

The following exemptions apply to the imposition of the public services tax imposed herein:

(1)

Pursuant to F.S. § 166.231(1)(b), the tax heretofore imposed shall not be applied against any fuel adjustment charge and such charge shall be separately stated on each bill. The term "fuel adjustment charge" means all increases in the costs of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utilities subsequent to October 1, 1973. Pursuant to judicial determination, fuel adjustment charges will include the increase in costs after October 1, 1973, of natural gas which is passed on to the consumer and is separately labeled on natural gas bills.

(2)

Pursuant to F.S. § 166.231(4)(a), the tax heretofore imposed shall not be applied against any purchases by a public or private utility of natural gas, manufactured gas, or fuel oil for resale or for use as fuel in the generation of electricity.

(3)

Pursuant to F.S. § 166.231(4)(a), the tax heretofore imposed shall not be applied against any purchases of fuel oil or kerosene for use as an aircraft engine fuel or for use in internal combustion engines.

(4)

Pursuant to F.S. § 166.231(5), the tax heretofore imposed shall not be applied against any purchases of electricity, metered or bottled gas, fuel oils, and water made by an agency or instrumentality of the government of the United States of America, the State of Florida, the school district, the county, or any municipal corporation; provided, however, that any governmental entity that sells or resells electricity, metered or bottled gas, fuel oils, or water must collect and remit the public service tax imposed herein.

(5)

Pursuant to F.S. § 166.231(5), the tax heretofore imposed shall not be applied against any purchases of electricity, metered or bottled gas, fuel oils, and water made by any recognized church for use exclusively for church purposes.

(6)

Pursuant to F.S. § 166.231(3), the tax heretofore imposed shall not be applied against the first 500 kilowatt hours of electricity purchased per month by each residential unit. The exemption provided in this section 29.085(a)(6) applies to each residential unit regardless of whether such residential unit is on a separate meter or a master meter and must be passed onto each individual tenant paying a bill for electricity.

(b)

Any non-government purchaser who claims an exemption as outlined in section 29.085(a) above shall certify to the seller that he or she qualifies for the exemption, which certification may encompass all purchases after a specified date or multiple purchases. The seller accepting such certification of exemption is relieved of the obligation to collect and remit the public services tax imposed herein. A government purchaser, as specified in section 29.085(a)(4) above shall not be required certify that it is exempt.

(Ord. No. 2011-14, § 5, 6-21-2011)