Municipal public service tax (utilities tax) levied; amount; to be collected from purchaser; when payments made

There is hereby imposed and levied by the city on each and every purchase of electricity, metered or bottled gas (natural, liquefied petroleum or manufactured) and water service in the corporate limits of the city a tax in the amount of ten (10) percent of the payments received by the seller of such utility service from the purchaser of such utility service, which tax in every case shall be collected from the purchaser of such utility service and paid by such purchaser of such utility service for the use of the city to the seller of such electricity, metered or bottled gas (natural, liquefied petroleum or manufactured) and water service at the time the purchaser pays the charge therefor to the seller, but not less often than monthly. The tax imposed herein shall not be applied against any fuel adjustment charge, unless allowed by the laws of the state, and such charge shall be separately stated on the bill. "Fuel adjustment charge" shall mean all increases in the cost of the utility services to the ultimate customer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

(Ord. No. 2000-345, § 1, 12-21-00)