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(a) There is hereby imposed a tax upon every person, other than an electrical corporation or a gas corporation, using electrical energy in the City and County. The tax imposed by this Section shall be on the charges made for such energy and shall be paid by the person paying for such energy. "Charges" as used in this Section shall include charges made for (1) metered energy, and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges and annual and monthly charges.
(b) As used in this Section, the term "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 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.
(c) As used in this Section, the words "using electrical energy" shall not be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the City and County for resale, or electrical energy used by a water corporation to pump water.
(d) For purposes of the exemption from this tax provided in Section 707.1, the words "residential customers" shall mean and include:
(1) Every person who is charged for electricity based upon residential and/or domestic rate schedules filed with the California Public Utilities Commission by an electrical corporation; and
(2) Any residential hotel where at least 50 percent of the guest units in the residential hotel are leased for a minimum period of one month and are occupied for nine months of the year.
(e) The tax imposed by 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 Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/23/84; Ord. 138-87, App. 4/27/87; Ord. 21-98, App. 1/16/98)