The 7.75 percent (7.75%) users tax imposed on telecommunication services pursuant to Chapter 3.46, on electrical service pursuant to Section 3.44.050, and on gas service pursuant to Section 3.44.060 shall be imposed only upon charges made for consumer services. The 7.75 percent (7.75%) users tax shall not be levied upon any state or federal tax, fee or surcharge which is separate from the users service charges. This section is intended to clarify existing law; it does not propose any change in the method of calculation of the utility users tax.
(Ord. MC-1275, 7-22-08; 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-556, 11-04-86)