725.01 GENERAL PROVISIONS.
   An excise tax upon the privilege of purchasing, using or consuming within the corporate limits of the Municipality any public utility service and tangible personal property supplied by any public utility subject to the jurisdiction of the Public Service Commission of West Virginia (whether such public utility is privately or municipally owned or otherwise owned by any type of governmental entity) is hereby imposed and levied as follows.
(Ord. 786. Passed 5-6-85.)