(a) Upon any person engaging or continuing within the City in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, and motor vehicle carriers, there is likewise levied and shall be collected taxes on account of the business engaged in equal to the gross income of the business multiplied by the respective rates as follows: water companies, four percent (4%); electric light and power companies, three and nine- tenths percent (3.9%) on sales and demand charges for domestic purposes and commercial lighting and three percent (3%) on sales and demand charges for all other purposes; natural gas companies, three percent (3%) on the income, such gross income for this purpose to be determined by deducting from gross income from all sales of gas to consumers the amount of tax paid by the taxpayer under West Virginia Code 11-13-2a, on the production of the same gas and upon all other public service or utility business, two percent (2%).
(b) The measure of this tax shall not include gross income derived from commerce between this State and other states of the United States or between this State and foreign countries. The measure of the tax under this section shall include only gross income received from the supplying of public services. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed upon the appropriate section or sections of this article. (1975 Code Sec. 10-70)