Governmental gross receipts tax applies only to:
The sale of tangible personal property other than water from facilities open to the general public
The performance of, or admissions to, recreational, athletic or entertainment services or events in facilities open to the general public
Refuse collection or refuse disposal, or both
The sale of water by a utility owned or operated by a county, municipality or other political subdivision of the state, and – the renting of parking, docking or tie-down spaces or the granting of permission to park vehicles, tie aircraft down, or dock boats.