(A) There is imposed a tax upon every person in the city using electrical energy in the city, except the city. The tax imposed by this section shall be at the rate of 5% of the charges made for such energy for each service user, and shall be paid by the person paying for the energy.
CHARGES, as used in this section, shall include charges made for metered energy and minimum charges for service, including, but not limited to, customer charges, service charges, demand charges, standby charges and annual and monthly charges, fuel and cost adjustments.
(B) 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; nor shall the term include electricity used and consumed by an electric utility supplier in the conduct of its business as an electric public utility; nor shall the term include the mere receiving of the energy by an electric public utility or governmental agency at a point within the city for resale; nor the use of the energy in the production or distribution of water by a public utility or a governmental agency.
(C) 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 Tax Administrator 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.
('83 Code, § 3.32.090) (Ord. 908, passed - -85)