844.02   AMOUNT OF TAX.
   There is hereby imposed and levied by the County upon each and every consumer of a utility service a tax in the following amounts:
   (a)   Residential Consumers.
      (1)   Local residential exchange telephone service: Such tax shall be nine percent of the first thirty dollars ($30.00) of net charge per residential user per month, not to exceed two dollars and seventy cents ($2.70) per month.
      (2)   Electric service: Such tax shall be sixty-three cents ($0.63) per month, plus $0.006804 per kilowatt hour (kWh) delivered monthly by a service provider, not to exceed two dollars and seventy cents ($2.70) per month.
      (3)   Natural gas service: Such tax shall be sixty-three cents ($0.63) per month, plus $0.06485 per CCF delivered monthly by a service provider, not to exceed two dollars and seventy cents ($2.70) per month.
   (b)   Commercial or Industrial Consumers.
      (1)   Local commercial exchange telephone service: Such tax shall be eight percent of the first nine hundred dollars ($900.00) of net charge per commercial or industrial user per month, not to exceed seventy-two dollars ($72.00) per month.
      (2)   Electric service. Such tax shall be ninety-two cents ($0.92) per month, plus $0.005393 per kilowatt hour (kWh) delivered monthly by a service provider, not to exceed seventy-two dollars ($72.00) per month.
      (3)   Natural gas service. Such tax shall be $0.676 per month, plus $0.03034 per CCF delivered monthly by a service provider, not to exceed seventy-two dollars ($72.00) per month.
   (c)   Natural Gas Service for Group Metered Apartments. Such tax shall be sixty-three cents ($0.63) per month, plus $0.00032 per CCF delivered monthly by a service provider, not to exceed two dollars and seventy cents ($2.70) per month.
   (d)   Interruptible Natural Gas Service. Such tax shall be eight dollars ($8.00) per month, plus $0.00094 per CCF delivered monthly by a service provider, not to exceed seventy-two dollars ($72.00) per month.
   (e)   Mobile Local Telecommunications Service. Such tax shall be nine percent of the first thirty dollars ($30.00) of gross charge made by the service provider to the mobile service consumer, not to exceed two dollars and seventy cents ($2.70) per month.
   The conversion of tax to a monthly kWh delivered basis for electric service and a monthly CCF-delivered basis for natural gas service shall not be effective before the first meter reading after December 31, 2000, prior to which time the tax previously imposed shall be in effect.
(Ord. 00-09. Passed 10-16-00; Ord. 01-05. Passed 7-16-01.)