In addition to the tax imposed by Section 3.32.050 of this chapter, 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 two and one-half percent of the charges made for such energy, including minimum charges for service, and shall be paid by the person paying for such energy. The provisions of this chapter, including subsections B and C of Section 3.32.050 of this chapter shall apply to the additional tax imposed by this section. (Prior code § 41.06.053-1)