Sec. 19-1000. Imposition of public utility tax; credit; presumption.
   (a)   There is hereby levied and imposed, subject to all other provisions of this article, a public utility tax for the purpose of raising revenue to be used in defraying the necessary expenses of the city, such tax to be collected by the tax collector, upon persons on account of their public utility business activities, to the extent provided elsewhere in this division, to be measured by the gross income of persons, whether derived from residents of the city or not, or whether derived from within the city or from without, or whether any person is doing business under a franchise.
All franchise payments made by a person to the city shall be credited towards the payment of the public utility tax levied in this article III.
   (b)   Taxes imposed by this article are in addition to others. Except as specifically designated elsewhere in this article, each of the taxes imposed by this article shall be in addition to all other licenses, fees and taxes levied by law, including other taxes imposed by this article.
   (c)   Presumption. For the purpose of proper administration of this article and to prevent evasion of the taxes imposed by this article, it shall be presumed that all gross income is subject to the tax until the contrary is established by the taxpayer.
(Ord. No. 6926, § 1.B, 4-18-88)