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each mobile service consumer. This tax shall not apply to any public safety agency as defined in § 58.1-3813 of the Code of Virginia. Sec. 35-308. Application to telephone service. The tax imposed and levied by this division on purchasers with respect to local exchange telephone service shall apply to all charges made for local exchange telephone service, except local messages which are paid for by inserting corns in coin-operated telephones; and the total mount of the guaranteed charge on each bill rendered for semipublic coin box telephone service shall be included in the basis for the tax with respect to the purchaser of such service. Sec. 35-309. Reserved. Sec. 35-310. Exemptions. (a) The United States of America, the Commonwealth of Virginia, its political subdivisions, and the boards, commissions and authorities thereof are hereby exempted from the payment of the tax imposed and levied by this division with respect to the purchase of utility services used by such governmental agencies, except where any such governmental agency or body is engaged in an operation for profit. This exemption does not apply to a governmental agency engaged in low-rent public housing, where costs of utility services are paid in whole or in part by the tenant. (b) The tax imposed and levied by this division shall not apply to the purchase of bottled water. Sec. 35-311. Computation when seller collects charges periodically. In all cases where the seller collects the charges for utility services periodically, the tax imposed and levied by this division shall be computed or the aggregate amount of pnrchases during each month; provided, that the amount of the tax to be collected shall be the nearest whole cent to the amount computed. Sec. 35-312. Duty of seller to collect, report and remit. It shall be the duty of every seller, in acting as the tax collection medium or agency for the city, to collect from the purchaser for the use of the city the tax hereby imposed and levied by this division at the time of collecting the purchase price charged for the utility service. The taxes so collected during each calendar month shall be reported and remitted by each seller to the city treasurer on or before the last day of the following calendar month. The report shall be in such form as may be prescribed by the city's chief fmancial officer and the city treasurer. Sec. 35-313. Seller's records. -2-