Sec. 790.102. - Tax imposed; rate; exemption.

There is hereby imposed and levied by the City on each purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), water service in the corporate limits of the City a tax in the amount of ten percent of the payments received by the seller of the service from the purchaser for the purchase of the service. The tax hereby imposed shall not be applied against a fuel adjustment charge, if the charge is separately stated on each bill rendered by the seller to the purchaser for the purchase of a utility service; provided, that fuel adjustment charge shall mean all increases in the cost of a utility service to the purchaser resulting from an increase in the cost of fuel to the seller subsequent to October 1, 1973. In every case, the tax shall be collected from the purchaser of the service and paid by the purchaser for the use of the City to the seller of the service at the time of the purchaser's paying the charge therefor to the seller. The tax shall be collected on all payments received by the seller in payment of bills, statements or invoices rendered by the seller to the purchaser on or after October 1, 1972. (Ord. No. 2002-794-E, § 1)