A. A tax is imposed upon every person in the City using electrical energy in the City. The tax imposed by this section shall be at the rate of 7.75 percent (7.75%) of the charges made for such energy and shall be paid by the person paying for such energy.
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; nor shall the term include the mere receiving of such energy by an electric public utility or governmental agency at a point within the City for resale; or the use of such energy in a production or distribution of water by a public utility or governmental agency; or the use of such energy utility or a governmental agency; or the use of such energy for the production and distribution of water for lawn and landscape irrigation of cemeteries.
C. The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the Director of Finance and Management Services on or before the twentieth day of the following month.
(Ord. MC-1625, 2-21-24; Ord. MC-1263, 2-11-08; Ord. MC-1230, 9-06-06; Ord. MC-1173, 5-05-04; Ord. MC-939, 6-06-95; Ord. MC-820, 2-19-92; Ord. MC-297, 8-04-83; Ord. 3796, 1-09-79; Ord. 3510, 6-27-75; Ord. 2931, 8-13-68)