(A) There is hereby levied, established and imposed a public service tax of 6% on the purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured gas). The tax is levied only upon purchases within the town.
(B) The tax hereby imposed shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. The term FUEL ADJUSTMENT CHARGE means all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.
(C) There is hereby levied, established and imposed a public service tax of 6% on the purchase of other utility services which are competitive with those enumerated in division (A) above, which tax shall be computed on a comparable base; however, fuel oil purchased as a competitive service is hereby taxed a public service tax at the rate of 2.4 cents per gallon.
(Ord. 3-97, passed 6-26-1997)