(a) Utility service bills shall be considered monthly bills if submitted twelve times annually for a period of approximately one month or a portion thereof. The tax for a bi-monthly electric or natural gas service bill (approximately sixty days) shall be determined as follows:
(1) The kWh or CCF will be divided by two;
(2) A monthly tax will be calculated on the amount determined by paragraph (a)(1) hereof using the rates set forth above;
(3) The tax determined by paragraph (a)(2) hereof shall be multiplied by two; and
(4) The tax in paragraph (a)(3) hereof may not exceed twice the monthly maximum tax.
(b) The tax for a bi-monthly telephone service bill (approximately sixty days) shall be determined as follows:
(1) The charges subject to tax will be divided by two;
(2) A monthly tax will be calculated on the amount determined by paragraph (b)(1) hereof using the rates set forth above;
(3) The tax determined by paragraph (b)(2) hereof shall be multiplied by two; and
(4) The tax in paragraph (b)(3) hereof may not exceed twice the monthly maximum tax. If a bill is submitted by any seller for more than two months of utility service, the amount of such bill to be used in computing the tax shall be 30.4 times the “daily rate”. The “daily rate” shall be determined by dividing the net charges allowed herein by the number of days for which such bill is submitted.
(Ord. 00-09. Passed 10-16-00; Ord. 01-05. Passed 7-16-01.)