In addition to the tax imposed by Section 3.32.070 of this chapter, 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 two and one-half percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas. The provisions of this chapter, including subsections B and C of Section 3.32.070 of this chapter shall apply to the additional tax imposed by this section. (Prior code § 41.06.054-1)