(A) There is imposed a tax upon every person in the city, other than the city or a gas corporation or electrical corporation, using in the city gas which is delivered through mains and pipes. The tax imposed by this section shall be at the rate of 5% of the charges made for such gas for each service user, and shall be paid by the person paying for the gas.
CHARGES, as used in this section, shall include the following.
(1) Gas which is delivered through mains or pipes.
(2) Minimum charges for such services, including customer charges, service charges, and annual and monthly charges.
(B) There shall be excluded from the base on which the tax imposed in this section is computed the following.
(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.
(4) Charges made for gas used in the propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the State of California utilizing natural gas.
(C) The tax imposed in 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 20th of each calendar month, make a return to the Tax Administrator 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 Tax Administrator in accordance with schedules established or approved by the Tax Administrator.
(D) The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practices of the service supplier.
('83 Code, § 3.32.100) (Ord. 908, passed - -85)