(a) There is hereby imposed a tax upon every Person using electrical energy in the City at the rate of 6.0% of the Electrical Charges made for such electrical energy. The Electricity Users’ Tax shall be paid by the Person paying for such electrical energy.
(b) As used in this Section, the term “using electrical energy” shall not be construed to mean (i) the storage of electrical energy by a Person in a battery that such Person owns or possesses for use in an automobile or other machinery or device apart from the premises upon which the electrical energy was received; provided, however, that the term “using electrical energy” shall include the receiving of such electrical energy for the purpose of using it in the charging of batteries, (ii) the mere receiving of electrical energy by an Electrical Corporation or governmental agency within the City for resale, or (iii) the use of electrical energy in the production or distribution of water, gas or other utility by a public utility or a governmental agency.
(c) The Electricity Users’ Tax shall be collected from the Service User by the Service Supplier providing the electrical energy or its billing agent. The amount of tax collected in each month shall be remitted by the Service Supplier or its billing agent to the Tax Administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the Electricity Users’ Tax shall be remitted on or before the next business day thereafter. The Electricity Users’ Tax shall be deemed remitted on the date received by the Tax Administrator, or on the date postmarked if remitted by first class United States mail with postage fully prepaid.
(Ord. No. 1210, § 1; Ord. No. 1251, § 2.)
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