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The tax imposed by this chapter shall not apply to amounts or value paid or contributed to any county, city, town, political subdivision, or municipal or quasi-municipal corporation of the state representing payments of special assessments or installments thereof and interests and penalties thereon, charges in lieu of assessments, or any other charges, payments or contributions representing a share of the cost of capital facilities constructed or to be constructed or for the retirement of obligations and payment of interest thereon issued for capital purposes.

Service charges shall not be included in this exemption even though used wholly or in part for capital purposes. (Ord. 814 § 5, 1976).