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However, such services have historically been taxed if the charges for such services are not stated separately from the charges for communications services on a customer's bill. The sale of communications services to the following is exempt from the Local Communications Services Tax: (i) the federal government or any instrumentality or agency thereof, or any entity that is exempt from state taxes under federal law, (ii) the State or any county, municipality or political subdivision of the state when payment is made directly to the dealers by the governmental entity, and (iii) any home for the aged, educational institution (which includes state tax -supported and nonprofit private schools, colleges and universities and nonprofit libraries, art galleries and museums, among others) or religious institutions (which includes, but is not limited to, organizations having an established physical place for worship at which nonprofit religious services and activities are regularly conducted) that is exempt from federal income tax under Section 501(c)(3) of the Code. The amount of Local Communications Services Tax revenues received by the County is subject to increase or decrease due to (i) increases or decreases in the dollar volume of taxable sales within the County, (ii) legislative changes, and/or (iii) technological advances which could affect consumer preferences. The amount of the Local Communications Services Tax revenues collected within the County may also be adversely affected by the incorporation of new municipalities in the unincorporated areas of the County and the annexation of unincorporated areas of the County by municipalities within the County. Such incorporation and/or annexation would decrease the number of addresses contained within the unincorporated areas of the County. [At this time, there are no incorporations or annexations anticipated within the County that are expected to have a material adverse effect on Local Communications Services Tax revenues.] Franchise Fees The County's Franchise Fee's consist of all monies and fees received by the County as a result of franchises granted by the County to utility companies and to the City of Vero Beach to be providers of its services within the County. The County currently has franchise agreements for electricity, gas, solid waste disposal, and water and wastewater. Presently, the County receives electricity Franchise Fee revenue from Florida Power and Light Company ("FPL") pursuant to a 30 -year franchise granted by the County to FPL pursuant to Ordinance No. 2007-015 enacted by the County on June 5, 2007 (the "FPL Agreement"), that expires July 3, 2037. The FPL Agreement calls for a payment to the County of a percentage of FPL's billed revenues, less actual write-offs, from the sale of electrical energy to residential, commercial and industrial customers (as such customers are defined by FPL's tariff) within the unincorporated areas of the County for each monthly billing period. The County also receives electricity Franchise Fee revenue from the City of Vero Beach pursuant to Ordinance No. [ , _� enacted by the County on 20