789.08 NATURE OF TAX IMPOSED.
   The charge imposed as intended to be a tax upon the franchise of the utilities affected thereby, or a license tax upon the right of the utility to do business within the City or a rental tax upon the use by such utility of the streets of the City, or such other form of tax or charge as may be held by the courts to be a tax and charge which the City may legally impose upon such utilities.
(1961 Code Sec. 789.08)