§ 3-2-373. Electric utility consumer tax.

There is hereby imposed and levied a monthly tax on each purchase of electricity delivered to a consumer by a service provider, classified as determined by such service provider, as follows:

(a)

Residential consumers. Such tax on residential consumers shall be at the rates per month for the classes of residential consumers as set forth below:

(i)

Residential consumers generally. Such tax on a residential consumer, except as set forth below, shall be $1.12, plus the rate of $0.012075 on each kWh delivered monthly to such residential consumer by a service provider, not to exceed $3 monthly.

(ii)

Group meter consumer. Such tax on a group meter consumer shall be $1.12, multiplied by the number of dwelling units served by such group meter, plus the rate of $0.012075 on each kWh delivered monthly to such group meter consumer by a service provider, not to exceed $3 monthly multiplied by the number of dwelling units served by such group meter.

(b)

Non-residential consumers. Such tax on non-residential consumers shall be at the rates per month for the classes of non-residential consumers as set forth below:

(i)

Commercial consumers. Such tax on a commercial consumer shall be $1.18, plus the rate of $0.005578 on each kWh delivered monthly to such commercial consumer by a service provider.

(ii)

Industrial consumers. Such tax on an industrial consumer shall be $1.18, plus the rate of $0.004544 on each kWh delivered monthly to such industrial consumer by a service provider. (Ord. No. 4164, 10/14/00, Sec. 2; Ord. No. 4827, 9/21/13, Sec. 1; Ord. No. 4877, 5/27/14, Sec. 1)

Note— See editor's note at § 3-2-372.