(A) There is imposed an occupation tax upon any electric utility utilizing the public right-of-way of the city for the distribution of electricity of two mills per kilowatt hour.
(B) The City Electric Division, a part of the City Utilities Department, any other electric utility which utilizes the City Electrical Division distribution system, or installs its own electric distribution system in the public right-of-way of the city, shall install and maintain, at their expense, electric meter or meters at the site or sites where said electricity enters the City Electrical Division distribution system or first enters the public right-of-way of the city.
(C) Said meter or meters shall be accessible to employees of the city for reading, inspection, and testing.
(D) Said meter or meters shall be read by employees of the city at least on a monthly basis. The city shall, within ten days of the reading of said meter or meters, cause to be sent to the electric utilities which are utilizing the Electric Utility Distribution System or public right-of-way a statement for the occupation tax due. Said statement shall be paid by said electric utility within 15 days thereafter. Failure to pay in full said statement within the time period shall be grounds for the city to proceed against the electric utility pursuant to § 112.08.
('72 Code, § 10-601.02) (Ord. 1535, passed 5-9-96)