§ 16-38. Exemptions and rebates.

(a)

The United States of America, State of Florida, County of Volusia, the City of South Daytona, Florida, and their commissions and agencies and other tax-supported bodies, public corporations, authorities, boards and commissions, shall be exempted from the payment of the taxes imposed and levied hereby.

(b)

Said tax shall not apply to purchases of bottled water, or to long distance telephone service, or to coin box telephones, except as otherwise provided herein.

(c)

Purchases by any recognized church for use exclusively for church purposes are exempt from the tax levied by this article.

(d)

As an economic development stimulus for the benefit of the citizens of South Daytona, any commercial enterprise voluntarily providing the city with verification of utility billings which collectively exceed the payment of one hundred fifty thousand dollars ($150,000.00) in utility taxes billed on their utility bills for electricity or natural gas during any fiscal year of the city (October 1 thru September 30) shall be eligible for a rebate, except for the 1993-1994 fiscal year, only the utility tax paid between January 1, 1994 and September 30, 1994 shall be used to determine whether or not a user qualifies for the rebate. This rebate shall equal fifty (50) percent of the fees paid in excess of one hundred fifty thousand dollars ($150,000.00) during a single fiscal year. Such rebate shall be paid within ninety (90) days of the receipt of such a request and the proper documentation for same. The effective date of this subsection [September 28, 1993] shall be January 1, 1994. This provision shall automatically sunset on September 30, 1997 and shall be reviewed by the city council to evaluate the affect of this provision on the city's utility tax revenues.

(Code 1966, § 27-17; Ord. No. 93-10, § 1, 9-28-93)