§ 3.12.040. ELECTRICITY USER TAX.  


Latest version.
  • (A) (1) There is imposed a tax upon every person in the town, other than an electrical corporation or a gas corporation, using electrical energy in the town.
    (2) The tax imposed by this section shall be at the rate set by the Town Council at the time of adoption of the annual budget, not to exceed five percent of the charges made for the energy.
    (B) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
    USING ELECTRICAL ENERGY. Shall not be construed to mean the use of the energy from a storage battery; provided however that, the term shall include the receiving of the energy for the purpose of using it in the charging of storage batteries.
    USING ELECTRICAL ENERGY. Shall not be construed to mean the receiving of the energy by an electrical corporation or a governmental agency at a point within the city for resale.
    (C) (1) The tax imposed in this section shall be collected from the service user by the person selling the electrical energy.
    (2) The amount of tax collected in one month shall be remitted to the Tax Administrator on or before the last day of the following month.
    (Prior Code, § 3.12.040) (Ord. 552, passed 8-25-1986)