733.06 PUBLIC SERVICE OR UTILITY BUSINESS.
   Upon any person engaging or continuing within the Municipality in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers, there is likewise hereby levied and shall be collected, taxes on account of the business engaged in equal to the gross income of the business multiplied by the respective rate as follows: electric light and power companies, two percent (2%) on sales and demand charges for domestic purposes and commercial lighting and two percent (2%) on sales and demand charges for all other purposes; and upon all other public services or utility businesses, two percent (2%). Upon every person engaging or continuing within the Municipality in the business of a natural gas company, there is hereby levied and shall be collected taxes equal to two percent (2%) of the gross income. The measure of the tax under this section includes only gross income received from the supplying of public services. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed under the appropriate section or sections of this article.
(Ord. 2019-07. Passed 12-2-19.)