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(a) There is hereby imposed a tax upon every person, other than a gas corporation or an electrical corporation, using gas which is delivered through mains or pipes in the City and County by a gas corporation. The tax imposed by this Section shall be on the charges made for such gas, including minimum charges for services, 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 a public utility or a 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 and County for resale and delivery through pipes and mains or gas used by a water corporation to pump water or gas used by a steam corporation to generate steam.
(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 gas based upon residential and/or domestic rate schedules filed with the California Public Utilities Commission by a gas 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 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 Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/28/84; Ord. 138-87, App. 4/27/87; Ord. 324-93, App. 10/15/93; Ord. 21-98, App. 1/16/98)