Effective January 1, 2007, there is hereby levied, subject to the provisions of this chapter, a tax on every sale or use of taxable energy made within the municipality equaling six percent (6%) of the delivered value of the taxable energy. This tax shall be known as the municipal energy sales and use tax.
A. The municipal energy sales and use tax shall be calculated on the delivered value of the taxable energy to the consumer.
B. The municipal energy sales and use tax shall be in addition to any sales or use tax imposed by the municipality under title 59, chapter 12, the sales and use tax act. (Ord. 06-35, 8-16-2006)