In addition to all other taxes imposed and levied by this City an excise tax upon the privilege of purchasing, using or consuming within the corporate limits of this City of any public utility service and tangible personal property sold by any seller of public utility service, as hereinafter defined, is hereby imposed and levied upon each and every purchaser thereof. After first excluding any State or federal tax imposed against the purchasers thereof, such tax hereby imposed and levied shall be in the amount of two percent (2%) of the charge by the seller to the purchaser for the service rendered or tangible personal property sold to each such purchaser. Such tax shall be collected by the seller and paid by the purchaser upon the amount charged by the seller to the purchaser for the utility service rendered or tangible personal property sold as shown by each periodic statement furnished purchaser by seller, at the time such charge shall become due and payable under the agreement between the seller and purchaser. In the event the amount of the charge for any single public utility service exceeds the sum of twenty thousand dollars ($20,000) in any given calendar month, to any single purchaser, no tax hereunder shall be imposed for the purchase, use or consumption of such service or tangible personal property in excess of such amount of twenty thousand dollars ($20,000). In the event more than one public utility shall furnish the identical public utility service to the same purchaser, such purchaser shall be entitled to group the same as a single public utility service in calculating the amount of the charges in any calendar month for such public utility service.
(1967 Code §11-59)