A municipal utility 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 natural gas, or its derivative, 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; and
(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.
(Prior Code, § 36.061) (Ord. 86-O-1232, passed - -1986; Ord. 93-O-1475, passed 6-16-1993)