Upon any person engaging or continuing within the City in any public service or utility business, except railroad, railroad car, express pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers, there is likewise levied and shall be collected, taxes on account of the business multiplied by the respective rates as follows:
Water companies, three percent (3%); electric light and power companies--on sales and demand charges for domestic purposes and commercial lighting, four percent (4%); electric light and power companies--on sales and demand charges for all other purposes, three percent (3%); natural gas companies, three percent (3%); toll charge companies, three percent (3%); and upon all other public service or utility businesses, one and one-half percent (1.5%).
The measure of this tax shall not include gross income derived from commerce between the City and other cities or states of the United States, or between this City and foreign countries.
The measure of the tax imposed by this section shall include only gross income received from the supplying of public services. The gross income of the taxpayer derived from any other activity shall be included in the measure of the tax imposed under the appropriate sections of this article. (Ord. 97-16. Passed 8-18-97.)