(a) There is hereby levied and shall be collected an excise tax on the privilege of purchasing, using or consuming, within the corporate limits of the City, public utility services and tangible personal property from public utilities subject to the jurisdication of the Public Service Commission of West Virginia, provided that the tax authorized by this section shall not apply to Federal, State, county and municipal agencies. The amount of the tax shall be computed on the basis of 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. The tax authorized by this section shall not be levied upon charges for telephone services which are paid by the insertion of coins into conin-operated telephones, and specific charges for telephone calls to points outside the City. 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 the public utilities who shall account to the City all taxes paid by such purchasers or consumers pursuant to the provisions of this ordinance.
(b) This tax shall become effective and commence July 1, 1971.
(1972 Code §19-2-1)