§ 36.51 APPLICATION OF TAX; EXEMPTIONS.
   The tax levied under this subchapter shall, when levied, apply to all persons, firms, associations or corporations engaged in the business of furnishing power, light, heat, gas, electricity or water within the corporate limits of the town, except it shall not apply to any person, firm, association or corporation operating under a valid franchise from the town.
(Prior Code, § 2-4-2)