§ 17-238. Exemptions and exclusions from payment of tax; certification.

(a)

Purchases by the following entities are declared to be exempt from payment of the tax imposed hereby: the United States Government, the State of Florida, all counties, school districts, and municipalities of the State of Florida, public bodies exempted by law or court order and any other public body as defined in F.S. § 1.01. In addition, the following purchases are declared to be exempt from the tax imposed hereby: the purchase of any taxable item by any recognized church within the state for use exclusively for church purposes; 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, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines.

(b)

The purchase of metered or bottled gas (natural, liquefied petroleum or manufactured) or fuel oil for agricultural purposes is exempt from the public service tax. 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)

The board of county commissioners finds that Zellwood Cooperative, Inc., a nonprofit corporation or cooperative association organized under F.S. ch. 617, satisfies the criteria set forth in F.S. § 166.231(5). Therefore, taxable items purchased by it are exempt from the tax imposed by this division as allowed by F.S. § 166.231(5).

(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. Such certification applies to purchases made on or after the date such certification is made to the seller. A seller accepting the certification required by this subsection is relieved of the obligation to collect and remit tax. A governmental body that is exempt from the tax authorized by this section 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. 91-17, § 4, 8-6-91; Ord. No. 93-16, § 1, 7-6-93; Ord. No. 98-33, § 1, 11-10-98; Ord. No. 2000-05, § 1, 3-7-00; Ord. No. 2003-13, § 2, 9-16-03)