884.02 IMPOSITION; RATE.
   A tax is hereby imposed on the following persons at the following rates:
   (a)   Persons engaged in the business of transmitting messages by means of electricity, at the rate of five percent of the gross receipts from such business originating in the Village;
   (b)   Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption in the Village, and not for resale, at the rate of five percent of the gross receipts therefrom; and
   (c)   Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption in the Village, and not for resale, at the rate of five percent of the gross receipts therefrom, provided that the tax imposed pursuant to this subsection shall not apply with respect to gross receipts from the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed pursuant to Chapter 885, Municipal Electric Utility Tax.
(Ord. 433. Passed 6-10-74; 1976 Code §9-20; Ord. 992. Passed 9-14-98.)