A 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 gas for use or consumption within the corporate limits of the village, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
B. Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the village, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. The tax imposed under this subsection shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of electricity is subject to the tax imposed under chapter 4 of this title. (Ord. G-704, 10-8-2002)