Upon any person engaging or continuing within this City in any public service or utility business, except railroad, railroad car, express, pipe line, telephone and telegraph companies, water carriers by steamboat or steamship, and motor vehicle 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 rates as follows:
Street and interurban and electric railways, one-fifth of one percent (.2%); electric light and power companies, four percent (4%) on sales and demand charges for domestic purposes and commercial lighting and three percent (3%) on sales and demand charges for all other purposes; natural gas companies, three percent (3%) on the gross income, such gross income for this purpose to be determined by deducting from the gross income of all sales of gas to consumers the amount of the tax paid by the taxpayer under West Virginia Code 11-13-2A, on the production of the same gas. This measure of this tax shall not include gross income derived from commerce between this State and other states or between this State and foreign countries. The measure of the tax under this section shall include 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 West Virginia Code Article 11-13. Upon all other public service or utility businesses the tax shall be one percent (1%).
The measure of this tax shall not include gross income derived from outside the City.
(Ord. 1216. Passed 1-28-03.)