§ 86-146. Exemptions.

(a)

The taxes imposed by this article shall not be levied on any governmental agency.

(b)

Notwithstanding section 86-147, electrical energy which is separately billed and metered by the service supplier as agricultural service use shall be exempt from the tax levied by that section.

(c)

Notwithstanding section 86-147, the first $45.00 in total monthly charges made for electrical energy to a residential service user shall be exempt from the tax levied by section 86-147.

(d)

Notwithstanding section 86-148, the charges made for the baseline rate usage approved by the state public utilities commission for gas furnished to a residential service user shall be exempt from the tax levied by section 86-148.

(e)

Notwithstanding section 86-149, the tax imposed by that section shall not be imposed upon any person for using intrastate, interstate or international telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Revenue and Taxation Code §§ 41001—41176 or the tax imposed under section 4251 of the Internal Revenue Code, as that section was interpreted by the Internal Revenue Service before May 25, 2006.

(Ord. No. 97-08, § 2(6), 1-2-1997; Ord. No. 2007-07, § 1, 6-14-2007)