There is hereby imposed a tax upon all persons engaged in the following occupations or privileges: (1988 Code § 1-9B-2; amd. Ord. 96-4, 2-12-1996, eff. 4-1-1996; Ord. 99-8, 3-8-1999, eff. retroactive to 1-1-1999)
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 percentage rate, set out in section 1-12-3 of this title, under the category "taxes", of the gross receipts therefrom.
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 percentage rate, as set out in section 1-12-3 of this title, under the category "taxes", of the gross receipts therefrom; provided, however, that the tax imposed by this article shall not apply with respect to gross receipts pertaining to bills for distributing, supplying, furnishing, or selling electricity where the use or consumption of the electricity is subject to the tax imposed by article C of this chapter. (1988 Code § 1-9B-2; amd. Ord. 96-4, 2-12-1996, eff. 4-1-1996; Ord. 99-8, 3-8-1999, eff. retroactive to 1-1-1999; 2009 Code)