§ 24-27. Persons subject to collection or payment of tax.

Latest version.

The provisions of this article shall apply to all persons, corporations, partnerships, joint ventures, or other bodies, or firms selling or purchasing within the limits of the city any electricity or metered or bottled gas (natural, liquefied petroleum gas or manufactured) regardless of the place of residence or place of business of any such seller or purchaser, and the tax shall apply to each and every purchase of such utility service or commodities in the city, except those specifically exempted herein.

(Ord. No. 17, § 19, 10-6-1945; Ord. No. 1097, § 1, 10-19-1995)

                    
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