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 city, and not for resale, at the rate of 5% 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 city, and not for resale, at the rate of 5% of the gross receipts therefrom. The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under §§ 39.022 through 39.028; and
(C) Persons engaged in the business of distributing, supplying, furnishing or selling water 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.
(Prior Code, § 39-20) (Ord. 681, passed 4-4-1966; Ord. 99-35, passed 6-17-1999)