There is hereby imposed and levied by the City, upon each and every purchaser of a public utility service, an excise tax upon the privilege of purchasing, using or consuming, within the corporate limits of the City, such public utility service. Such tax shall be in the amount of 2.00% of the gross amount of each periodic statement rendered such purchasers or consumers by such public utility, which tax in every case shall be collected by the seller and paid by the purchaser upon the amount of each gross periodic statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge becomes due and payable under the agreement between the purchaser and the seller. Provided, however, pursuant to West Virginia Code 8-13-5(a), the percentage rate of 2.00% shall not take effect until the Municipality gives sixty days' notice by certified mail to the utility doing business therein of the effective date.
(Ord. 1689. Passed 3-17-88.)