§ 4.68.050. Electricity users tax.

A.

Imposition of Tax. Every person using electrical energy in the city, other than an electrical, gas corporation, or person operating a cogeneration facility to the extent of the percentage of sales made to persons that are exempt from paying the tax imposed by this chapter, shall pay a tax at the rate of five percent of the charges billed for such energy, including charges for service, transportation and delivery. The service user shall pay the tax to the service supplier or master meter user at the same time as and along with payment of the charges billed for the energy.

B.

Water Corporation. As used in this section, the words "using electrical energy" shall not be construed to mean electrical energy used to pump water by a water corporation.

C.

Duty of Seller. If the person selling electrical energy, also transports and delivers such energy to the service user, then that person shall collect from the service user five percent of the charges billed for the energy and shall remit the tax to the director.

D.

Duty of Deliverer. The person transporting and delivering the electrical energy, if different from the person selling such energy, shall collect from the service user five percent of the charges billed for such transportation and delivery and shall remit the tax to the director.

E.

Procedure. The procedure for collection and remittance of the tax is set forth in Sections 4.68.110 et seq.

(Prior code § 17003; Ord. 22833)