§ 4.68.060. Thermal energy users tax.

A.

Imposition of Tax. Every person in the city using thermal energy which is delivered through wires, mains or pipes, other than an electrical or gas corporation, 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.

Duty of Seller. The person selling the thermal energy shall collect the tax from the service user and shall remit the tax to the director.

C.

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

(Ord. 22833.)