(a) There is levied by the city on every purchase in the city of electricity, water service
and metered or bottled gas (natural liquified petroleum gas or manufactured) a public
service tax based upon the charge made by the seller in the amount of ten (10) percent
on each sale, which tax shall in every case be paid by the purchaser for the use of
the city to the seller at the time of paying the charge therefor, but not less often
than monthly. The tax hereby imposed shall not be applied against any fuel adjustment
charge, and such charge shall be separately stated on each bill rendered by the seller
to the purchaser for the purchase of a utility service. The term "fuel adjustment
charge" shall mean all increases in the cost of utility services to the purchaser
resulting from an increase in the cost of fuel to the seller subsequent to October
1, 1973.
(b) There is levied by the city a tax of four cents ($0.04) per gallon on every purchase
of fuel oil and a tax of one-half of one cent ($0.005) per gallon on every purchase
of kerosene (coal oil) within the city which tax shall in every case be paid by the
purchaser for the use of the city to the seller of such fuel oil or kerosene at the
time of paying the charge by the seller therefor. The bulk station or dealer of such
fuel oil or kerosene shall collect the tax from the retailer and report and pay the
same to the city as provided in section 19-28. In the event any retail dealer shall purchase such fuel oil or kerosene from any
dealer not operating a bulk station within the city, such retail dealer shall collect
the tax and report and pay the tax to the city. The dealer responsible to the city
for the payment of the tax, whether bulk, wholesale dealer or retailer, shall make
a report to the city of the number of gallons of fuel oil or kerosene sold in the
city subject to the tax as provided in section 19-28
