§ 35.122  TAX IMPOSED.
   The tax imposed by this subchapter is imposed on all retail purchasers of gas from retailers, as follows.
   (A)   Except as otherwise provided by this subchapter, the natural gas use tax is imposed at the rate of $0.05 per therm on the privilege of using or consuming gas in the city that is purchased in a sale at retail.
   (B)   The ultimate incidence of and liability for payment of the natural gas use tax is on the retail purchaser, and nothing in this subchapter shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
   (C)   The retail purchaser shall pay the natural gas use tax, measured by therms of gas delivered to the retail purchaser’s premises, to the public utility designated to collect the natural gas use tax pursuant to § 35.123 of this chapter on or before the payment due date of the public utility’s bill first reflecting the natural gas use tax, or directly to the City Clerk on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser. If no public utility has been designated to collect the natural gas use tax pursuant to this division (C) or if the gas is delivered by a person other than a public utility, the retail purchaser shall remit the natural gas use tax directly to the City Clerk.
   (D)   To prevent multiple taxation, the use of gas in the city by the retail purchaser shall be exempt from the natural gas use tax, if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the municipal utility tax.
   (E)   A purchaser who purchases gas for resale and, therefore, does not pay the natural gas use tax imposed by this subchapter with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the natural gas use tax directly to the City Clerk on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
   (F)   The natural gas use tax shall apply to gas delivered to the retail purchaser on or after 12-1-2012.
(Ord. 3777, passed 10-15-2012)