Upon any person engaging or continuing within this City in any public service, motor carrier, or utility business, except railroad, railroad car, express, pipe line, and water carriers by steamship, there is likewise hereby levied and shall be collected taxes on account of the business engaged in equal to the gross income of the business multiplied by the respective rates as follows: street and interurban and electric railways, one percent (1%); water companies, four percent (4%), except as to income received by Municipally water plants; electric light and power companies, four percent (4%) on sales and demand charges for domestic purposes and commercial lighting and three percent (3%) on sales and demand charges for all other purposes, except as to income received by Municipally owned plants producing or purchasing electricity and distributing the same; natural gas company, three percent (3%) on the gross income, said gross income for this purpose to be determined by deducting from gross income all sales of gas to consumers the amount of the tax paid by the taxpayer under Section 745.03 on the production of the same gas; toll bridge companies, three percent (3%); and upon all other public service, motor carriers, or utility business, two percent (2%). The measure of this tax shall not include gross income derived from commerce between this City and the State of West Virginia. The measure of the tax under this section shall include only gross income received from the supplying of public services. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed under the appropriate section or sections of this Code.
(Passed 5-6-04.)