Article II. Utility Taxes.
Sec. 11.1-5. Definitions.
The following words and phrases when used in this article,
shall, for the purposes of this article, have the following
respective meanings, except where the context clearly indicates a
different meaning:
Purchaser. Every person who purchases a utility service.
Seller. Every person, whether a public service corporation of
the city or not, who sells or furnishes a utility service.
Utility services. Such phrase shall include local telephone
service, electricity service, gas service, water service and the
monthly or periodical television service, after installation,
through coaxial cable or any other medium on a franchise basis
(cooperative or community) furnished within the city. (Code 1959,
§ 34-1.)
Sec. 11.1-6. Levy of tax; amount.
There is hereby imposed and levied by the city, upon every
purchaser of a utility service a tax in the amount of ten per cent
of the charge made by the seller against the purchaser with
respect to each utility service, which tax, in every case, shall be
collected by the seller from the purchaser and shall be paid by the
purchaser to the seller for the use of the city at the time that the
purchase price or such charge shall become due and payable
under the agreement between the purchaser and the seller;
provided, that in case any monthly bill submitted by any seller
for service shall exceed three thousand dollars, the tax on that
portion of the charge in excess of three thousand dollars shall be
at the rate of four per cent of the excess. Bills shall be considered
monthly bills if submitted twelve times annually for a period of
approximately one month.
The tax levied or imposed under this section with respect to the
purchase of any water, gas or electric service, shall become
effective on bills rendered on meter readings on and after July 1,
1972, and with respect to local telephone and cable television
service on charges first appearing on bills rendered on accounts
falling due on July 1, 1972, and thereafter. (Code 1959, § 34-2;
5-1-72.)
Sec. 11.1-7. Duty of seller to collect tax; reports to
commissioner of revenue; remittances to
treasurer.
It shall be the duty of every seller, in acting as the tax collecting
medium or agency for the city, to collect from the purchaser for
the use of the city the tax imposed and levied by this article at the
time of collecting the purchase price charged therefor and the
taxes collected during each calendar month shall be reported by
each seller to the commissioner of revenue and the seller shall
remit the amount of tax shown by such report to have been
collected to the city treasurer on or before the last day of the first
calendar month thereafter, together with the name and address of
any purchaser who has refused to pay his tax. The required
reports shall be in the form prescribed by the commissioner of
revenue. (Code 1959, § 34-3.)
Sec. 11.1-8. Records to be kept by seller.
Each seller shall keep complete records showing all purchases
in the city, which records shall show the price charged against
each purchaser with respect to each purchase, the date thereof,
the date of payment thereof and the amount of tax imposed
hereunder, and such records shall be kept open for inspection by
the duly authorized agents of the city at reasonable times, and the
duly authorized agents of the city shall have the right, power and
authority to make such transcripts thereof during such times as
they may desire. (Code 1959, § 34-4.)
Sec. 11.1-9. Exemptions.
The United States, the state and the political subdivisions,
boards, commissions and authorities thereof are hereby exempted
from the payment of the tax imposed and levied by this article
with respect to the purchase of utility services used by such
governmental agencies. (Code 1959, § 34-5.)
Sec. 11.1-10. Telephone service.
The tax hereby imposed and levied on purchasers with respect
to local telephone service shall apply to all charges made for local
telephone service, except local messages which are paid for by
inserting coins in coin-operated telephones. (Code 1959, § 34-6.)
Sec. 11.1-11. Bottled water.
The tax imposed and levied by this article shall not apply to the
purchase of bottled water. (Code 1959, § 34-7.)
Sec. 11.1-12. Computation of tax where seller collects
periodically.
In all cases where the seller collects the price for utility services
periodically, the tax imposed and levied by this article may be
computed on the aggregate amount of purchases during such
period; provided, that the amount of tax to be collected shall be
the nearest whole cent to the amount computed. (Code 1959, §
34-8.)
