a.There is hereby imposed a tax upon every person in the City, other than a gas corporation or an electrical corporation, using gas service for industrial, commercial or any use other than services to the person’s principal place of residence, a tax at the rate of 5% of the charges made for said service.

Persons using gas service for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.

b.As used in this Section, the word “charges” shall not include charges made for gas used in the generation of electrical energy by a public utility or a governmental agency.

c.As used in this Section, the words “using gas” shall not be construed to mean the receiving of such gas by a gas corporation or a governmental agency at a point within the City for resale.

d.The tax imposed in this Section shall be collected from the service user by the person selling the gas. The amount of tax collected in one month shall be remitted to the Finance Department on or before the last day of the following month.