(A) On every bill sent for services, there is hereby imposed and levied by the town a tax upon each and every purchaser of a utility service for general purposes in the amount of 15% of the charge, exclusive of any federal tax thereon, made by the seller against the purchaser with respect to each utility service, which tax in every case shall be collected by the seller from the purchaser and shall be paid by the purchaser unto the seller for the use of the town at the time that the purchase price of such charge shall become due and payable under the agreement between the purchaser and the seller. Provided, however, that in case any monthly bill submitted by any seller for residential service shall exceed $15 for a residential user, there shall be no tax computed on so much of such bill as shall exceed $15.
(B) In the case of any multiple-family dwelling served by a master meter or meters, the tax is limited to the lesser of 15% of the net bill or 15% of an amount calculated at $15 times the dwelling units served. If any monthly bill submitted by any seller for commercial or industrial service shall exceed $60, there shall be no tax computed on so much of such bill as shall exceed $60.
(C) If a bill is submitted by the seller for more than one month’s utility service, then the amount of the bill excluded in computing the tax shall be the monthly exclusion allowed in this section, multiplied by the number of months for which the bill is submitted. Bills shall be considered monthly bills if submitted 12 times per year for periods of approximately one month each.
(1998 Code, § 58-32) (Ord. passed 5-13-1975; Ord. O-2023-15, passed 9-19-2023)