a.There is hereby imposed a tax upon every person in the City, other than an electrical corporation or a gas corporation, using electrical energy for industrial, commercial or any use other than services to the person’s principal place of residence, a tax at the rate of 5% of the charges made for said service.
Persons using electrical energy for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.
b.As used in this Section, the words “using electrical energy” shall not be construed to mean the use of such energy from a storage battery; provided, that such term shall include the receiving of such energy for the purpose of using it in the charging of storage batteries.
c.As used in this Section, the words “using electrical energy” shall not be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the City for resale.
d.The tax imposed in this Section shall be collected from the service user by the person selling such electrical energy. The amount of tax collected in one month shall be remitted to the Finance Department on or before the last day of the following month.