The tax levied under § 34.60 of this chapter shall, when levied, apply to all persons, firms, associations or corporations engaged in the business of furnishing power, light, heat, gas, electricity or water within the town limits, except that it shall not apply to any person, firm, association or corporation operating under a valid franchise from the town, nor to the town when providing any such services.
(Prior Code, § 3-4-2) (Ord. 04-01, passed 2-12-2004)