(A) There is imposed a fee upon every person in the city using electrical energy in the city. The fee imposed by this section shall be 3% of the charges
made for that energy and shall be paid by the person paying for the energy. CHARGES, as used in this section, shall include charges made for:
(1) Metered energy; and,
(2) Minimum charges for service, including customer charges, service charges, demand charges, standby charges and annual and monthly charges, fuel, cost adjustments and the like.
(B) As used in this section,
USING ELECTRICAL ENERGY shall not be construed to mean the storage of that energy by a person in a battery owned or possessed by him or her for use in an automobile or other machinery or device apart from the premises upon which the energy was received; provided, the term shall include the receiving of energy for the purpose of using it in the charge of batteries; nor shall the term include electricity used and consumed by an electric utility supplier in the conduct of its business as an electric public utility; nor shall the term include the mere receiving of the energy by an electric public utility or governmental agency at a point within the city for resale; or the use of the energy in the production or distribution of water by a public utility or a governmental agency.
(C) The fee imposed in this section shall be collected from the service user by the person supplying the energy. The amount of the fee collected in one month shall be remitted to the Fee Administrator on or before the last day of the following month.
('61 Code, § 23b.4) (Ord. 920, passed - - ; Am. Ord. 1113, passed 2-5-92; Am. Ord. 1541, passed 9-17-08) Penalty, see § 53.99