§ 86-147. Electricity user tax.

(a)

As used in this section, the term "using electrical energy" shall not be construed to include the following:

(1)

The storage of such energy by a person in a battery owned or possessed by him or her for use in an automobile or other machinery or device apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries;

(2)

The receiving of such energy by an electrical corporation at a point within the city for resale;

(3)

The use of such energy in the production or distribution of water by a public utility; or

(4)

The use of electrical energy used in the conduct of business by an electrical corporation, gas corporation or telephone corporation furnishing service in the city.

(b)

There is hereby levied a tax on every person using electrical energy in the city. The tax imposed by this section shall be at the rate of 2.50 percent of the charges made for such energy and shall be paid by the person paying for such energy. The tax applicable to electrical energy provided by a nonutility supplier shall be determined by applying the tax rate to the equivalent charge the service user would have incurred if the energy used had been provided by the electrical corporation furnishing service in the city. Rate schedules for this purpose shall be available from the city. Nonutility suppliers shall install, maintain and use an appropriate utility-type metering system which will enable compliance with this section. The term "charges," as used in this subsection, shall include charges made for metered energy and charges for service, including but not limited to customer charges, service charges, standby charges, charges for temporary services, demand charges, annual and monthly charges, and any other charge authorized by the state public utilities commission, the Sacramento Municipal Utility District or the Federal Energy Regulatory Commission.

(c)

The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday in which case the due date is the first business day following. Taxes shall be deemed remitted on the date received by the tax administrator or on the date postmarked if remitted by first class United States mail with postage fully prepaid. With prior written approval of the tax administrator, remittance of the tax may be predicated on a formula based upon the payment pattern of the supplier's customers.

(Ord. No. 97-08, § 2(7), 1-2-1997)