(A)   Every person conducting business as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications shall pay a business tax as required by the business tax schedule.
   (B)   Any person subject to this section may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.
(`64 Code, Sec. 16-38) (Ord. No. 2456, 2838)