A. There is hereby imposed a tax upon every person in the city using gas in the city which is delivered through mains or pipes, except as provided in Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas. 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 gas users’ tax is imposed pursuant to this section.
B. As used in this section, the words “using gas” shall not be construed to mean the receiving of gas by a gas corporation or governmental agency 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 selling the gas. The amount collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.104 (Ord. 924 §1, Ord. 1548 §3, Ord. 2113 §1; Ord. 2229 §2))