(A) There is imposed a fee upon every person in the city, other than a gas corporation or electrical corporation, using gas in the city which is delivered through mains or pipes. The fee imposed by this section shall be 3% of the charges made for the gas and shall be paid by the person paying for the gas. CHARGES, as used in this section, shall include:
(1) Gas which is delivered through mains or pipes;
(2) Minimum charges for those services, including customer charges, service charges and an annual and monthly charges.
(B) There shall be excluded from the base on which the fee imposed in this section is computed:
(1) Charges made for gas which is to be resold and delivered through mains or pipes;
(2) Charges made for gas sold for use in the generation of electrical energy or for the production or distribution of water by a public utility or governmental agency;
(3) Charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities;
(4) Charges made for gas used in the propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the state, utilizing natural gas; and,
(5) Charges related to late payments and returned checks.
(C) The fee imposed in this section shall be collected from the service user by the person selling the gas. the person selling the gas shall, on or before the 20th of each calendar month, commencing on the 20th day of the calendar month after the effective date of this part, make a return to the Fee Administrator stating the amount billed during the preceding calendar month. At the time the returns are filed, the person selling the gas shall remit payments to the Fee Administrator in accordance with schedules established or approved by the Fee Administrator. The Fee Administrator is authorized to require the further information as he or she deems necessary to properly determine if the fee here imposed is being levied and collected in accordance with this chapter. Returns and remittances are due from the person selling the gas immediately upon cessation of business for any reason.
('61 Code, § 23B.5) (Ord. 920, passed - - ; Am. Ord. 1113, passed 2-5-92; Am. Ord. 1541, passed 9-17-08) Penalty, see § 53.99