A. There is imposed a tax upon every person in the City using in said City gas which is delivered through mains or pipes. The tax imposed by this section shall be at a rate established by the imposition of the factor of .00919 for each therm 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 .01103 for each therm of such energy used and shall be paid by the person paying for such energy. “Charges” as used in this section shall include charges for service, including customer charges, service charges, service establishment charges, demand charges, standby charges, and annual and monthly charges.

B. There shall be excluded from such tax all gas used by a public utility in the conduct of its business.

C. The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount of tax, computed by application of the factors set forth hereinabove for therms 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 for bad debts shall be determined on the basis of the current month’s bad debts, less collections of previously deducted bad debts.

D. 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 § 4, 1990; Ord. 1803 § 1, 1978; Ord. 1754 § 1, 1977; Ord. 1690 § 1, 1976; Ord. 1288 § 1, 1970; prior code § 30.505).