A. There is imposed a tax upon every person in the city, other than a gas corporation or an electrical corporation, or a public agency rendering electric utility service using in the city gas which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of five percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas.
B. As used in this section, the word "charges" shall not include charges made for gas used in the generation of electrical energy by an electrical corporation or a governmental agency or charges for gas used in the production or distribution of water by a water corporation or governmental agency.
C. As used in this section, the words "using gas" shall not be construed to mean the receiving of such gas by a gas corporation or governmental agency at a point within the city for resale to service users.
D. The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the city collector on or before the last day of the following month. (Prior code § 41.06.054)