§ 53.04. Exemptions and Exclusions from Payment of Tax; Certification.

(a)

Purchases by 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, are exempt from the tax authorized by Section 53.02. However, governmental bodies which sell or resell taxable service to non-exempt end users must collect and remit the tax levied under Section 53.02.

(b)

The following purchases are hereby exempt and excluded from the tax levied by Section 53.02:

(1)

the purchases of alternative fuel as defined in Florida Statutes § 206.86(4), to be used in an internal combustion engine or motor to propel any form of vehicle.

(2)

the purchases of fuel oil for use as an aircraft engine fuel or propellant or for use in internal combustion engines.

(3)

the purchase of natural gas, manufactured gas, or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity.

(4)

the purchase of metered or bottled gas (natural liquefied petroleum gas or manufactured gas) or fuel oil for agricultural purposes. 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.

(c)

Purchases by any recognized church in the City for use exclusively for church purposes are hereby exempt from the tax levied by Section 53.02.

(d)

Any purchaser who claims an exemption from the public service tax pursuant to 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 the tax, however, a governmental body that is exempt from the tax 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. 2013-9, § 2, 3-25-2013, Doc. #1303251204)