§ 53.02. Levy of Tax Payment; Generally of Tax.

(a)

Except as exempted by Section 53.04, there is hereby levied and imposed by the City on each and every purchase of electricity, metered natural gas, metered or bottled gas (liquefied petroleum gas or manufactured gas), and water service, within the corporate limits of the City, a tax at the rate of ten percent (10%) of the payments received by the seller of the taxable item or service from the purchaser for the purchase of such item or service. For purposes of calculating the tax, the amount charged for the taxable service shall be deemed to include any gross receipts taxes and franchise fees separately stated on the customer's bill.

(b)

Except as exempted by Section 53.04, there is hereby levied and imposed by the City on each and every purchase of fuel oil within the corporate limits of the City, a tax at a rate of four cents ($0.04) per gallon.

(c)

The tax imposed by this section shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. "Fuel adjustment charge" shall mean all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

(d)

Subject to the provisions of Section 53.05, the tax shall in every case be paid by the purchaser of the taxable item to the seller of the taxable item at the time of paying the charge therefore.

(Ord. No. 2013-9, § 2, 3-25-2013, Doc. #1303251204)