§ 17-236. Imposition of tax.

(a)

Except as exempted by section 17-238, there is hereby levied by the county within the unincorporated area of the county a public service tax upon each purchase of electricity, metered natural gas, metered or bottled gas (liquefied petroleum or manufactured), and water service at a rate of ten (10) percent of the payments received by the seller of the taxable item or service from the purchaser for the purchase of such item or service. Purchase of electricity means the purchase of electric power by a person who will consume it within the unincorporated area of county.

(b)

Except as exempted by section 17-238, there is hereby levied by the county within the unincorporated area of the county a public service tax upon each purchase of fuel oil at a rate of four cents ($0.04) per gallon.

(c)

The tax shall not be applied against any fuel adjustment charge, and such charge shall be stated separately on each bill. The term "fuel adjustment charge" means all increases in the cost of utility services to the ultimate consumer resulting from an increase in cost of fuel to the utility subsequent to October 1, 1973.

(d)

Subject to the provision of section 17-238, the tax shall in every case be paid by the purchaser of the taxable item to the seller of the taxable item at the time of paying the charge therefore.

(e)

Subject to the provision of section 17-238, the tax shall in every case be paid by the purchaser of the taxable item to the seller of the taxable item at the time of paying the charge therefor.

(Ord. No. 91-17, § 2, 8-6-91; Ord. No. 98-33, § 1, 11-10-98; Ord. No. 2003-13, § 1, 9-16-03)