(a) There is hereby imposed a tax upon every Person using gas, including natural or manufactured gas or any alternative hydrocarbon fuel which may be substituted therefor, in the City which is delivered through mains, pipes or mobile transport at the rate of 6.0% of the Gas Charges made for such gas. The Gas Users’ Tax shall be paid by the Person paying for such gas.
(b) There shall be excluded from the base on which The Gas Users’ Tax is computed charges made for gas which is to be resold and delivered through mains, pipes or mobile transport, and charges made for gas used by a Nonutility Supplier to generate electrical energy for its own use or for sale to others, provided the electrical energy so generated is subject to tax under Section 5.114 of this Article.
(c) The Gas Users’ Tax shall be collected from the service user by the Service Supplier providing the gas 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 tax shall be remitted on or before the next business day thereafter. The Gas 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, § 3.)
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');
