§ 11.6-24. Exemptions and exclusions from payment of tax.

The following purchases and purchasers are declared to be exempt from payment of the tax imposed hereby:

(1)

The United States Government, the State of Florida, and all municipalities, and any other public body as defined in Section 1.01, Florida Statutes.

(2)

The purchase of any taxable item by any recognized church within the State of Florida for use exclusively for church purposes.

(3)

The purchase of local telephone service or other telecommunications service for use in the conduct of a telecommunications service for hire or otherwise for resale.

(4)

The purchase for resale of electricity, metered natural gas, liquefied petroleum gas either metered or bottled and water service.

(5)

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.

(6)

Such other exemptions as are required by law.

In addition to the exemptions and exclusions described above, there is exempted from the tax imposed herein the purchase of metered or bottled gas (natural liquefied petroleum gas or manufactured) for agricultural purposes. As used herein "agricultural purposes" means bona fide farming, pasture, grove or forestry operations including horticulture, floriculture, viticulture, dairy, livestock, poultry, bee and aquaculture.

In addition to the exemptions and exclusions described above, there is exempted from the tax imposed herein the total amount of metered natural gas purchased each month when such gas is purchased by an industrial consumer classified by the North American Industry Classification System (2007) (NAICS) as Code # 212322 (Industrial Sand Mining) which uses the gas directly in industrial manufacturing, processing, compounding or a production process of items of tangible personal property for sale, at a fixed location in Polk County, Florida. A purchaser claiming this exemption shall certify, in writing, to the seller of metered natural gas that the purchaser is an industrial consumer, classified within NAICS Code #212322, and that the purchaser uses the gas directly in industrial manufacturing, processing, compounding or a production process of items of tangible personal property for sale, at a fixed location in Polk County, Florida. The exemption shall be effective on the first day of the calendar month following the seller's receipt of the purchaser's written certification of qualification for this exemption and the seller shall thereafter be relieved from the responsibility of collecting the tax on such nontaxable account. This exemption shall be granted to all companies classified within NAICS Code #212322.

(Ord. No. 99-16, § 4, 5-21-99; Ord. No. 99-32, § 1(4), 8-31-99; Ord. No. 01-08, § 2, 3-7-01; Ord. No. 10-036, § 1(4), 7-21-10)