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(A) There is hereby imposed a tax upon every person in the city using electrical energy in the city. The tax imposed by this section shall be at the rate of 5% of the charges made for such energy and shall be paid by the person paying for such energy.
(B) As used in this section, the term “charges” shall include charges made for:
(1) Metered energy; and
(2) Minimum charges for service, including, but not limited to, customer charges, service charges, demand charges, standby charges and annual and monthly charges, fuel, cost adjustments, and the like.
(C) As used in this section, the term “using electrical energy” shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries. In addition, the term “using electrical energy” shall not include:
(1) Electricity used and consumed by an electric utility supplier in the conduct of its business as an electric public utility,
(2) The mere receiving of such energy by an electric public utility or governmental agency at a point within the city for resale, or
(3) The use of such energy in the produc-tion or distribution of water by a public utility or a governmental agency.
(D) Except as provided in § 5.71.152 of this chapter, the tax imposed under this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the Director of Finance on or before the last day of the following month. Remittance of tax may be predicated on a formula based upon the payment pattern of the supplier's customers.
('86 Code, § 5.71.030) (Ord. 3928, passed - - ; Am. Ord. 3943, passed - - )