Rate and amount of public service tax on purchase of public utility services except telecommunications service; levy of tax

There is hereby levied and imposed by the city upon every purchase of electricity, metered gas, bottled gas, fuel oil, and water service, included in or reflected by any bill rendered by the seller to the purchaser, a public service tax which shall be determined as follows:

(1)

When the seller, in accordance with his/her rules and regulations, renders a bill to the purchaser to cover purchases made during the period of time to which the bill is applicable, the amount of public service tax shall be ten percent, exclusive of governmental charges and taxes, shown on any such bill, due and payable on account of such purchases, of such total amount; provided, however, that fuel oil shall be taxed at a rate not to exceed $0.04 per gallon.

(2)

In the use and application set out in this section, purchases of electricity, metered gas, bottled gas, fuel oil, and water service shall be considered and treated as constituting and being distinct and unrelated classes of purchases, and in the event that more than one such class shall be shown upon the same bill, the amount of public service tax payable under this article shall be determined and computed for each such class separately.

(Ord. No. 10263, § 1, 4-30-87; Code 1980, § 55-12; Ord. No. 13676, § 2, 4-27-17)