A. There is hereby imposed a tax upon every person in the city using electrical energy in the city, except as provided in Sections 3.56.180, 3.56.200 and 3.56.210. The tax imposed by this section shall be at the rate of five percent of the charges made for such energy, including but not limited to minimum charges for service, and shall be paid by the person paying for such energy. The council, by resolution, may authorize the tax imposed by this section to be collected at a rate less than five percent for such period as the council may determine. However, adoption, amendment, repeal or expiration of such a resolution shall not be deemed or construed to affect the rate at which the electricity users’ tax is imposed pursuant to this section.
B. As used in this section, the words “using electrical energy” shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by such person for use in an automobile or other machinery or device apart from the premises upon which the energy was received; however, such words shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall such words be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the city for resale to service users.
C. The tax imposed in this section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.103 (Ord. 924 §1, Ord. 1548 §2, Ord. 2113 §1; Ord. 2229 §1), Ord. 2268, Ord, 2337 §1)