3.36. 060 Gas tax.

A. There is imposed a tax upon every person in the city using gas energy. The tax imposed by this section shall be at the rate of six percent of the charges made for such gas energy and shall be paid by the persons paying for such gas. "Charges," as used in this section, shall include: (1) gas which is delivered through mains or pipes, (2) minimum charges for such services, including customer charges, service charges and annual and monthly charges.

B. There shall be excluded from the base on which the tax imposed by this section is computed: (1) charges made for gas which is to be resold and delivered through mains and pipes; (2) charges made for gas used in the generation of electrical energy by an electrical corporation; or (3) charges made for gas used in the production or distribution of water by a public utility or governmental agency; (4) charges made by a gas corporation for gas used and consumed in the conduct of its business; and (5) charges made for gas used in the propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the state of California, utilizing natural gas; and (6) charges related to late payments and returned checks.

C. The tax imposed in this section shall be collected from the service user by the person selling the gas. The person selling the gas shall, on or before the twentieth of each calendar month, commencing on the twentieth day of the calendar month after the effective date of this part, make a return to the tax administrator stating the amount of taxes billed during the preceding calendar month. At the time such returns are filed, the person selling the gas shall remit tax payments to the tax administrator in accordance with schedules established or approved by the tax administrator. (Ord. 95-1137 § 5, 1995; prior code § 30-48)

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