There is hereby levied against the purchaser of any public utility service an excise tax as set forth herein. Such tax shall be in the amount of 2% of the gross amount, exclusive of any federal or state tax thereon, of each periodic statement for each such public utility service rendered such purchaser by the supplier thereof. The tax hereby levied is in addition to all other taxes levied by this municipality.
('71 Code, § 795.02) (Ord. 292, passed 4-25-72)
Statutory reference:
Power to tax, see W. V. Code § 8-13-5a