(a) Upon any person engaging or continuing within this 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 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:
(1) Street and interurban and electric railways, one percent (1%);
(2) Water companies - one percent (1%) except as to income received by municipally-owned water plants;
(3) Electric light and power companies, three percent (3%) 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 same;
(4) Natural gas companies, three percent (3%) on the gross income;
(5) Toll bridge companies, one percent (1%).
(6) Upon all other public services or utility business, two percent (2%).
(Ord. 1987-4. Passed 12-1-87.)
(b) The measure of this tax shall not include gross income derived from commerce between this City and other cities of the State or between other states of the United States or foreign countries. 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 upon the appropriate section or sections or this article. (Passed 4-4-78)