A. A tax is imposed upon every person in the City using gas which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of 7.75 percent (7.75%) of the charges made for such gas and shall be paid by the person paying for such gas.
B. There shall be excluded from the base on which the tax imposed in this section is computed charges made for gas which is to be resold and delivered through mains or pipes; charges made for gas sold for use in the generation of electrical energy or for the production of water by a public utility or governmental agency; and charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities.
C. 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 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)