(A)
There is imposed a tax upon every person in the town, other than a gas corporation or an electrical corporation, using gas in the town which is delivered through mains or pipes. The tax imposed by this section shall be at the rate not to exceed five percent of the charges made for such gas, and shall be paid by the person paying for such gas.
(B) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CHARGES. Shall not include charges made for gas used in the generation of electrical energy by a public utility or a governmental agency.
USING GAS. Shall not be construed to mean the receiving of the gas by an electrical corporation or governmental agency at a point within the town for resale.
(C) The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the Tax Administrator on or before the last day of the following month.
