(Amended by Ord. No. 142,333, Eff. 9/30/71, Oper. 10/1/71.)
(a) There is hereby imposed a tax upon every person in the City of Los Angeles using electrical energy in the City of Los Angeles. The tax imposed by this section shall be at the rate of 10 percent of the charges made for such energy and shall be paid by the person paying for such energy, provided, however, that commercial or industrial users of electrical energy shall be subject to tax and a tax is hereby imposed upon them at the rate of 12.5 percent of the charges made for such energy, but as to any non-profit educational institution, as defined in Subdivision 3 of Subsection (c) of Section 21.190 of this Code, the tax imposed by this section shall be at the rate of 10 percent of the charges made for such energy. (Second Sentence Amended by Ord. No. 171,436, Eff. 1/10/97.) “Charges” as used in this section, shall include charges made for (1) metered energy, and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges.
The term “commercial or industrial users” as used in this section, is intended to include, but shall not be limited to, any person who qualifies as a “commercial or industrial” consumer of electrical energy within the electric rate schedules of the Department of Water and Power of the City of Los Angeles or the tariff schedules of the Southern California Edison company, provided however, a user of electrical energy shall not be considered a “commercial or industrial user” of any electrical energy supplied to a single family accommodation separately metered or for energy to two or more individual family accommodations supplied as a unit, upon application under the provisions of the Department’s Domestic Service Schedule D–1, devoted primarily to domestic, residential, household and related purposes, as distinguished from commercial, professional, and industrial purposes.
(b) As used in this section, the term “using electrical energy” shall not be construed to mean that storage of such energy by a person in a battery owned or possessed by the person for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries, nor shall the term include the mere receiving of such energy by an electric public utility or government agency at a point within the City of Los Angeles for resale. (Amended by Ord. No. 135,276, Eff. 10/30/67.)
(c) The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected from the 26th day of each month through the 25th day of the following month shall be remitted to the Director of Finance on or before the 26th day of such following month, or, at the option of the person required to collect and remit the tax, an estimated amount of tax collected in each month shall be remitted to the Director of Finance on or before the 26th day of such month. (Amended by Ord. No. 156,573, Eff. 5/10/82)