A. There is imposed a tax upon every person in the City using electrical energy in the City. The tax imposed by this section shall be at a rate established by the imposition of the factor of .00250 for each kilowatt of such energy used and shall be paid by the person paying for such energy. Effective on July 1, 1979, the tax imposed by this section shall be at a rate established by the imposition of the factor of .00300 for each kilowatt of such energy used and shall be paid by the person paying for such energy. “Charges” as used in this section shall include charges made for metered energy and minimum charges for service, including customer charges, service charges, service establishment charges, demand charges, standby charges, and annual and monthly charges.

B. As used in this section, the term “using electrical energy” shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device, apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electric public utility at a point within the City for resale.

C. There shall be excluded from such tax all electricity used by public utility in the conduct of its business.

D. The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax, computed by application of the factors set forth hereinabove for each kilowatt of energy used each month, less the tax-exempt accounts and reduced by previous months’ uncollectible accounts upon which said tax was applied, shall be remitted to the City Finance Officer on or before the last day of the month following the close of the taxing period. It is understood that the amount of said uncollectible accounts or “bad debts” shall be determined on the basis of the current month’s bad debts, less collections of previously deducted bad debts.

E. The City shall assume full responsibility for rebates to any fully or partially exempted users after the utility company has collected and remitted said accounts in full to the City. (Ord. 2423 § 1, 1990; Ord. 2414 § 3, 1990; Ord. 1803 § 1, 1978; Ord. 1754 § 1, 1977; Ord. 1690 § 1, 1976; Ord. 1288 § 1, 1970; prior code § 30.504).