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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />3.40.040 Electricity users tax. <br />(a) There is hereby imposed a tax upon every person using <br />City. The tax imposed by this section shall be at the rate of <br />charges made for such energy by an electrical corpc <br />and shall be paid by the person using the energy. The <br />provided by a non-utility supplier shall be <br />equivalent charges the service user would <br />'energy in the <br />t (6%) of the <br />ised to serve the city <br />P11'able tax for electrical energy <br />by applying the tax rate to the <br />A if the energy used had been <br />provided by the electrical corporation fr, sed by the City. Rate schedules for this <br />purpose shall be available from the Ci on -utility suppliers shall install and maintain <br />an appropriate utility -type mete ' system which will enable compliance with this <br />section, or may arrange anothe ethodology for applying the tax acceptable to the Tax <br />Administrator. "Charges," used in this section, shall include charges made for: (1) <br />metered energy and (2,Winimum charges for service, including customer charges, <br />service charges, de,id charges, standby charges and all other annual and monthly <br />charges, fuel or er cost adjustments. <br />(b) As us this section, the term "using electrical energy" shall not be construed to <br />mean the eiving of such energy by a person for the purpose of using it in the charging <br />of a ery owned or possessed by him for use in an automobile or other machinery <br />apart from the premises upon which the energy was received. <br />) The tax imposed in this section shall be collected from the service user by any <br />energy service supplier or non-utility supplier. An energy supplier providing wheeling <br />services for delivery of electricity through its distribution system shall collect the tax <br />0 <br />