(A) There is hereby imposed a tax upon every person in the city, other than a gas corporation or electrical corporation using in the city gas which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of 5% of the charges made for such gas and shall be paid by the person paying for such gas.
(B) As used in this section, the term “charges” shall include:
(1) Gas which is delivered through mains or pipes; and
(2) Minimum charges for such services, including, but not limited to, customer charges, service charges, and annual and monthly charges.
(C) There shall be excluded from the base on which the tax imposed by this section is computed:
(1) Charges made for gas which is to be resold and delivered through mains or pipes;
(2) Charges made for gas, sold for use in the generation of electrical energy or for the production, or distribution of water by a public utility or governmental agency;
(3) Charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities; and
(4) Charges made for gas used in the propulsion of a motor vehicle, as the same is defined in the California Vehicle Code, utilizing natural gas.
(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 selling the gas. The person selling the gas shall, on or before the twentieth of each calendar month, commencing on the twentieth day of the calendar month after the effective date of the ordinance adopting this chapter, make a return to the Director of Finance stating the amount of taxes billed during the preceding calendar month. At the time such returns are filed, the person selling the gas shall remit tax payments to the Director of Finance in accordance with schedules established or approved by the Director of Finance. The Director of Finance is authorized to require such further information as he deems necessary to properly determine, if the tax imposed hereby is being levied and collected in accordance with this chapter. Returns and remittances are due from the person selling the gas immediately upon cessation of business, for any reason.
('86 Code, § 5.71.040) (Ord. 3928, passed - - ; Am. Ord. 3943, passed - - )