There is hereby established an excise tax upon the privilege of purchasing, using or consuming within the corporate limits of the town, any public utility service or tangible personal property supplied by any public utility, subject to the jurisdiction of the Public Service Commission of West Virginia, or under the regulatory control of the town, whether such public utility is privately or municipally owned or otherwise owned by any type of governmental entity, and hereby levied and imposed.
(Prior Code, § 11-301)