§ 28-59. Levy.

(a)

Electricity service. There is hereby levied by the town on each and every sale in the town of electricity, a tax equal to ten percent of the charge made by the seller of such electricity; provided, however, that the tax on such electricity shall not be levied and collected on the first 50 kilowatt hours per month purchased for residential use. Such exemption shall apply to each separate residential unit, regardless of whether such unit is on a separate or central meter, and shall be passed on to each individual tenant.

(b)

Gas (natural, manufactured, or bottled) service. There is hereby levied by the town on each and every sale in the town of gas (natural, manufactured, or bottled), a tax equal to ten percent of the charge made by the seller of such gas service.

(c)

Fuel oil service. There is hereby levied by the town on each and every sale in the town of fuel oil, a tax equal to four cents per gallon of fuel oil sold by the seller.

(d)

Water service. There is hereby levied by the town on each and every sale in the town of water by the town, a tax equal to ten percent of the amount of water sold by the town to any purchaser of such water. This tax shall be added to the amount of the water bill and paid by the purchaser at the same time that payment is made for the water upon which the tax is computed.

(Code 1976, § 10½-22; Ord. No. 79-95, § 2, 9-25-1979; Ord. No. 80-100, § 2, 9-29-1980; Ord. No. 82-115, § 1, 9-11-1982; Ord. No. 85-141, § 1, 9-24-1985; Ord. No. 88-158, § 1, 9-6-1988; Ord. No. 2001-002, § 1, 3-6-2001)