The tax levied under section 3-3-1 of this chapter shall, when levied, apply to all persons, firms, associations, or corporations engaged in the business of furnishing power, light, heat, gas, electricity or water within the corporate limits of the city, except it shall not apply to any person, firm, association or corporation operating under a valid franchise from the city, nor to the city or its public works authority when providing any such services. (Ord. 95-01, 1-31-1995)