A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of transmitting messages by means of electricity, at the rate of 5% of the gross receipts from the business originating within the corporate limits of the city. The 5% rate includes .146% to cover administrative costs of the taxpayers, with the balance, or net, of 4.864% to be paid to the city;
(B) Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city, and not for resale, at the rate of 5% of the gross receipts therefrom. The 5% rate includes .146% to cover administrative costs of the taxpayers, with the balance, or net, of 4.854% to be paid to the city;
(C) Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the city, and not for resale, at the rate of 5% of the gross receipts therefrom. The 5% rate includes .146% to cover administrative costs of the taxpayers, with the balance, or net, of 4.854% to be paid to the city.
(D) The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under this section.
(1992 Code, § 35.106) (Ord. 9-24-79A, passed 9-24-1979; Am. Ord. 11480, passed 1-14-1980; Am. Ord. 021086, passed 1-13-1986; Am. Ord. 012599B, passed 1-25-1999)