There is hereby imposed and levied upon each and every purchaser of a public utility service an excise tax upon the privilege of purchasing, using, or consuming, within the corporate limits of this municipality, such public utility service. Such tax shall be in the amount of 2% of the charge, exclusive of any federal or state tax hereon imposed upon the purchaser, made by the seller against the purchaser with respect to each public utility service, which tax in every case shall be collected by the seller and paid by the purchaser upon the amount of each periodic or individual statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge shall become due and payable under the agreement between the purchaser and the seller. The tax imposed and levied by this subchapter is in addition to all other taxes imposed and levied by this municipality. The tax hereby imposed and collected shall be placed in the general fund.
(Ord. 07-003, passed 7-9-2007)