A. There is imposed a tax upon every person in the city, other than an electrical corporation or a public agency rendering electric utility service, or a gas corporation using electrical energy in the city. The tax imposed by this section shall be at the rate of five percent of the charges made for such energy, including minimum charges for service, and shall be paid by the person paying for such energy.
B. As used in this section, the words "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery, owned or possessed by him or her for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries, nor shall the term be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the city for resale to service users, or the use of such energy in the production or distribution of water by a water corporation or a governmental agency.
C. The tax imposed in this section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one month shall be remitted to the city collector on or before the last day of the following month. (Prior code § 41.06.053)