(A) On all billings, rendered on and after August 24, 1976, and continuing thereafter unless otherwise charged, there is hereby imposed and levied by the town, upon each and every purchase of a utility service, a tax for general purpose in the following amounts.
(1) On purchases of electric service for residential purposes the tax shall be in the amount of 20% per month of the first $15 basic charge per month (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such residential electric service; (provided, however, that there shall be no tax computed on bills submitted for electric service for water or space heating service when such service is separately metered).
(2) On purchases of electric service for commercial purposes, the tax shall be in the amount of 20% of the first $100 basic charge per month (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such commercial electric service.
(3) On purchases of electric services for industrial purposes, the tax shall be in the amount of 20% of the first $200 basic charge per month (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such industrial electric service.
(4) On purchases of gas utilities service for residential purposes the tax shall be in the amount of 20% per month on the first $15 basic charge per month (exclusive of any federal or state tax thereon) made by seller against the purchaser with respect to such residential gas service.
(5) On purchases of gas utilities service for commercial purposes the tax shall be in the amount of 20% per month on the first $100 basic charge per month (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such commercial gas service.
(6) On purchases of gas utilities service for industrial purposes the tax shall be in the amount of 20% per month on the first $200 basic charge per month (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such industrial gas service.
(7) On purchases of telephone service for residential purposes the tax shall be in the amount of 20% per month on the first $15 basic charge per month (exclusive of any federal of state tax thereon) made by the seller against the purchaser with respect to such residential telephone service (provided, however, that the tax shall be computed only on the base rate and no tax shall be charged on toll calls outside of local service.)
(8) On purchases of telephone service for commercial, businesses and industrial purposes the tax shall be in the amount of 20% per month of the charge on the first $100 basic charge per month (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such commercial telephone service (provided, however, that the tax shall be computed only on the base rate and no tax shall be charged on toll calls outside of local service).
(B) Bills shall be considered monthly bills if submitted 12 times annually for a period of approximately one month or portion thereof. In the event that bills shall be rendered for utility services herein stated on a basis other than one month, the tax imposed shall be computed pro rata as if such bill was rendered on a monthly basis with rates being adjusted accordingly.
(1996 Code, § 148-8)