Section 24-140.1. Exemptions

The provisions of sections 24-136 and 24-137,
  and subdivisions (c) and (d) of section 24-140 of this code, insofar  as
  such provisions impose fees relating to fuel burning equipment or refuse
  burning  equipment,  or  to any apparatus to serve such equipment, shall
  not be applicable if such equipment is owned or operated by, and located
  within premises owned or  operated  by,  a  corporation  or  association
  organized   and   operated  exclusively  for  religious,  charitable  or
  educational purposes, or for one or more such purposes, no part  of  the
  net  earnings  of which inures to the benefit of any private shareholder
  or individual, and provided that such equipment and the portion  of  the
  premises  upon  which  it  is located are to be used exclusively by such
  corporation or association for one or more such purposes.