§ 62-352. Energy excise tax imposed.

(a)

In accordance with the provisions of O.C.G.A., tit. 48, ch. 13, art. 6, there is imposed within the territorial limits of the city, an excise tax on the sale or use of energy when such sale or use would have constituted a taxable event for purposes of sales and use tax under O.C.G.A., tit. 48, ch. 13, art. 1, but for the exemption found in the O.C.G.A., § 48-8-3.2.

(b)

The sale or use of energy when such sale or use would have constituted a taxable event for purposes of sales and use tax under O.C.G.A., tit. 48, ch. 13, art. 1, but for the exemption found in the O.C.G.A., § 48-8-3.2 includes, but is not limited to, the sales and use of energy that is necessary and integral to the manufacture of tangible personal property such as:

(1)

Machinery or equipment used to convey or transport industrial materials, work in process, consumable supplies, or packaging materials at or among manufacturing plants or to convey and transport finished goods to a distribution or storage point at the manufacturing plant. Specific examples may include, but are not limited to, forklifts, conveyors, cranes, hoists, and pallet jacks;

(2)

Machinery or equipment used to gather, arrange, sort, mix, measure, blend, heat, cool, clean, or otherwise treat, prepare, or store industrial materials for further manufacturing;

(3)

Machinery or equipment used to control, regulate, heat, cool, or produce energy for other machinery or equipment that is necessary and integral to the manufacture of tangible personal property. Specific examples may include, but are not limited to, boilers, chillers, condensers, water towers, dehumidifiers, humidifiers, heat exchangers, generators, transformers, motor control centers, solar panels, air dryers, and air compressors;

(4)

Testing and quality control machinery or equipment located at a manufacturing plant used to test the quality of industrial materials, work in process, or finished goods;

(5)

Starters, switches, circuit breakers, transformers, wiring, piping, and other electrical components, including associated cable trays, conduit, and insulation, located between a motor control center and exempt machinery or equipment or between separate units of exempt machinery or equipment;

(6)

Machinery or equipment used to maintain, clean, or repair exempt machinery or equipment;

(7)

Machinery or equipment used to provide safety for the employees working at a manufacturing plant, including, but not limited to, safety machinery and equipment required by federal or state law, gloves, ear plugs, face masks, protective eyewear, hard hats or helmets, or breathing apparatuses, regardless of whether the items would otherwise be considered consumable supplies;

(8)

Machinery or equipment used to condition air or water to produce conditions necessary for the manufacture of tangible personal property, including pollution control machinery or equipment and water treatment systems;

(9)

Pollution control, sanitizing, sterilizing, or recycling machinery or equipment;

(10)

Industrial materials bought for further processing in the manufacture of tangible personal property for sale or further processing or any part of the industrial material or by-product thereof which becomes a wasteful product contributing to pollution problems and which is used up in a recycling or burning process;

(11)

Machinery or equipment used in quarrying and mining activities, including blasting, extraction, and crushing; and

(12)

Energy used at a manufacturing plant.

(Ord. No. 2012-0924-4, § 1, 9-24-12)