Skip to code content (skip section selection)
(A) RESIDENTIAL USE, as that term is used in this section, refers to family dwellings, multi-family apartments, housing complexes, and other family uses of gas and electric services, provided that no dwelling or building that is used for any other additional purpose is included in the term RESIDENTIAL USE, even though a partial use of the building or dwelling is used for residential purposes. In order to be exempt from the city sales tax, there can be no other use of the building or through the electric meter or gas meter except for residential purposes.
(B) There is exempt from the city sales tax, all use and delivery of electric and gas services, wherein the use is residential, as that term is defined in this section.
(C) The exemption from the city sales tax shall become effective October 1, 1978, and no gas or electric services rendered after that date shall bear the city sales tax.
(Ord. 14-78, passed 8-14-1978)