(1) The term "independent school boards" which is set forth in Sec. 11-98-1(a)(16) Code of Alabama, 1975, as amended, as an entity not to be considered a Subscriber for the purposes of collection of the statewide 911 charge shall include the following:
a) A private school which is a privately owned and operated institution offering conventional and traditional courses of study such as are offered by public schools of the State of Alabama and the counties and cities of the state.
b) The term does not mean and shall not include institutions at which the courses of study are limited to specialized subjects as dancing, riding, music, cooking, sewing and welding.
c) The term shall, however, mean and include schools of business instruction wherein addition to such specialized courses as typing, there are also offered general courses in conventional academic subjects such as grammar, spelling, and mathematics. This term shall also include kindergartens at which pre-grammar school age children are given initial instructions in the art of reading, writing and the use of numbers.
d) The term does not include nurseries or day care centers. Where nurseries or day care center and kindergartens are operated together, only kindergartens are not to be considered a subscriber and therefore exempt from collection of the statewide 911 charge.