In addition to the other taxes levied within this chapter, upon any public utility subject to the jurisdiction of the Public Service Commission of West Virginia, there is levied, and shall be collected, an excise tax on the privilege of purchasing, using, or consuming, within the corporate limits of the City of Spencer, public utility services and tangible personal property, a tax equivalent to two percent (2%) of the gross amount of each periodic statement rendered such purchasers or consumers by such public utilities. Provided, however, that sales of tangible personal property such as appliances, or the like, as distinguished from the public service supplied, shall not be included in the gross amount subject to the measure of this tax. Such purchasers or consumers shall pay to such public utilities the amount of the tax levied pursuant to this section which shall be added to and constitute a part of the cost of the service or property so purchased or consumed and shall be collectible as such by said public utilities, who shall account to the City of Spencer for all tax paid by such purchasers or consumers pursuant to the provisions of this article. The collection of said tax shall be made uniformly from all purchasers and consumers of all such services and property within the corporate limits of the City of Spencer.
Said utilities, as set forth herein, shall bill this tax from all such purchasers and consumers with each periodic billing from such utility and shall thereafter collect the same in the usual course of business and shall, each quarter of each calendar year, make an accounting of the amount of tax received and pay said amount of said tax unto the City of Spencer. Provided, that the tax herein levied shall not apply to any Municipally owned utility nor shall said tax be levied upon charges for telephone services which are paid by the insertion of coins into coin-operated telephones, and specific charges for telephone calls to points outside the taxing Municipality. Provided, the tax herein levied shall be effective on the 1st day of July, 1987, but shall not be effective as to any utility affected by the tax herein levied at such date, unless the City of Spencer gives sixty days written notice of the effective date of the ordinance by certified mail to such utility doing business within the said City of Spencer. If as to any such utility not given sixty days notice as herein set forth by the 1st day of July, 1987, such tax herein imposed shall be effective sixty days after said written notice is given.
(Passed 4-23-87.)