(A) A tax is imposed on all persons engaged in the following occupations or privileges: persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city and not for resale, at the rate of 5% of the gross receipts therefrom.
(1999 Code, § 36-3-1)
(B) Notwithstanding any language to the contrary in this chapter, no tax pursuant to this section shall be levied on any gas sales to the city on any of the city’s utility accounts.
(Ord. 09-15, passed 10-13-2015)