§ 44-1. Taxation of sale of gas and electricity for residential use.  


Latest version.
  • The tax heretofore imposed by the city pursuant to state law is continued on the sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use. The sale, production, distribution, lease or rental of and the use, storage or other consumption of gas and electricity for residential use shall not be exempt from the tax imposed by the city under this section.

(Code 1994, § 1.504; Ord. No. 81, 11-13-1978)