Laserfiche WebLink
<br /> CGM'djg-c 3/22/83 <br /> CG. Ijg-c 6/08/83R <br /> DES:djg-c 6/24/83R <br /> DES:rb 6/27/83R <br /> " (c) Notwithstanding the provisions of subdivision (a) of <br /> this section, the tax imposed under this section shall not be <br /> imposed upon any person for using intrastate telephone <br /> communication services to the extent that the amounts paid for <br /> such services are exempt from or not subject to the tax imposed <br /> under Section 4251 of Title 26 of the United States Code as <br /> said section existed on December 5, 1980. <br /> "Section 32.504. Electricity Users Tax. (a) There is <br /> hereby imposed a tax upon every person in the City using <br /> electrical energy services in the City. The tax imposed by <br /> this section shall be at the rate of five percent (5%) of the <br /> charges made for such services and shall be paid by the person <br /> paying for such services. <br /> " (b) As used in this section, the term 'charges' shall <br /> include amounts paid for (1) metered energy, and (2 ) required <br /> minimum amounts for service, including customer charges, <br /> service charges, demand charges, standby charges and annual and <br /> monthly charges. As used in this section, the term 'electrical <br /> energy services' shall not be construed to mean (1) the storage <br /> of electrical energy in a battery owned or possessed by a <br /> person for use in an automobile or other machinery or device <br /> apart from the premises upon which the energy was received, <br /> provided however, that said term shall include the receiving of <br /> such energy for the purpose of using it in the charging of <br /> 4 <br /> _,' """_'" ~_.,..___.,,_ ..." ~_·.···_·_·"~··___'~.____..~._~".W_._.._..'.'_ ".--.....- <br />