There is hereby levied and imposed upon all purchasers of public utility services, an excise tax thereon for the purchase, use or consumption thereof within the corporate limits of the town, said tax shall amount to 2% of the total charge for said public utility service, less any state or federal tax thereon; said tax shall be collected by the seller thereof and paid by the purchaser upon the amount charged on each periodic statement of said services. Said tax levied and imposed thereon shall be in addition to all other taxes and charges imposed by the town; provided, that in the event the total amount of the tax for any one public utility service shall exceed the sum set by Council from time to time, during any calendar month, to any single purchaser, no tax shall be imposed on such amount.
(Prior Code, § 11-303)