Las instrumentalidades públicas que prestan los servicios de agua, alcantarillado sanitario y energía eléctrica aplicarán y cobrarán a las iglesias y organizaciones de bienestar social, una tarifa análoga a la residencial, por el consumo de estos servicios exclusivamente en la estructura donde ubique el templo (“lugar de adoración” o “place of worship”) y en estructuras donde toda iglesia u organización de bienestar social preste servicios gratuitos a la comunidad.
Esta tarifa análoga no será de aplicación al consumo de agua, alcantarillado sanitario y/o energía eléctrica en áreas comerciales, tiendas, escuelas, asilos, librerías, imprentas, televisoras, radioemisoras, torres para antenas o cualquier facilidad en la cual se cobre o se requiera algún tipo de ofrenda a cambio de los servicios prestados.
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