A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the village and not for resale at the rate of 2.5% of the gross receipts therefrom; and
(B) Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the village and not for resale at the rate of 2.5% of the gross receipts therefrom.
(Prior Code, § 36-4-1)