* Prior history: Ords. 404 and 693 and Res. 144.

Upon every entity engaged within this city in any one or more of the utility businesses hereinafter mentioned, as to such entity there shall be imposed a tax equal to the gross service receipts of the business multiplied by the rate set out after the business as follows:
A. The business of selling, furnishing or distributing television by way of coaxial cable within the city, six percent.
B. The business of selling, furnishing or distributing electrical energy within the city, six percent; provided, however, to encourage the location of new manufacturing industries within the city and the expansion of annexation of existing manufacturing industries therein, the tax shall not apply to that portion of any monthly billing in excess of one thousand dollars charged to any entity or division thereof using electrical energy primarily for manufacturing purposes.
C. The business of selling, furnishing or distributing natural gas, six percent; provided, however, to encourage the location of new manufacturing industries within the city and the expansion or annexation of existing manufacturing industries therein, the tax shall not apply to that portion of any monthly billing in excess of one thousand dollars charged to any entity or division thereof using natural gas energy primarily for manufacturing purposes.
D. The business of selling, furnishing or distributing water through the city’s system of water works, whether such works or customers are located within or beyond the city limits--six percent.
E. The business of selling, or furnishing sanitary sewer service, whether such works or customers are located within or beyond the city limits--six percent. (Ord. 812 § 1, 1992; Ord. 805 § 1, 1991; Ord. 779 § 1, 1991).

“Gross service receipts” mean any and all compensation and other consideration received directly by the utility entity from customers or subscribers in payment for regularly furnished services of that utility. Gross service receipts shall not include noncollectible accounts or revenue from auxiliary services of the utility entity, such as rents and advertising. (Ord. 779 § 2, 1991).

The tax rates provided herein shall become effective sixty days following the enactment of the ordinance codified in this chapter; provided, however, any existing ordinance providing for a tax, license or franchise fee for the operation of utility service shall remain in effect at the current rate until such time as the new rates become effective. All amounts due hereunder shall be paid in accordance with the payment period previously established with each entity. (Ord. 779 § 3, 1991).