On or prior to February 1 of each and every year, every person occupying or using the streets, highways, easements, alleys, parks or other public places in the city with poles, pipes, conduits, wires or other fixtures or structures shall, as a condition to the further occupancy, pay to the city annually for the privilege a rental equal to 2% of the annual gross receipts received by the person from the sale of gas to consumers for residential purposes within the city, and also 2% of the annual gross receipts received from the sale of gas to commercial consumers, as the consumers are so classified by such person, within the corporate limits of the city, representing gas sold to such consumers residing within the city limits, for the preceding year ending December 31, which sum shall be paid to the city.
(1998 Code, § 106-115)
Statutory reference:
   Authority of city to make reasonable charge, not exceeding two percent gross receipts, for use of streets, alleys and the like by public utilities, see Tex. Tax Code § 182.025(b)