Mountain View Municipal Code Div. 3 Electricity Users Tax

There is hereby imposed a tax upon every person in the city, other than an electrical corporation or a gas corporation, using electrical energy in the city. The tax imposed by this article shall be at the rate of three (3) percent of the charges made for such energy, including minimum charges for service, and shall be paid by the person paying for such energy.

(Ord. No. 29.70, 8/10/70; Ord. No. 2.71, 1/11/71.)

As used in this division, the words "using electrical energy" shall not be construed to mean:

(1) The storage of such energy by a person in a battery owned or possessed by him 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; or

(2) The receiving of such energy by an electrical corporation or a governmental agency at a point within the city for resale.

(Ord. No. 29.70, 8/10/70.)

The tax imposed in this division shall be collected from the service user by the person selling such electrical energy. The amount of tax collected in one month shall be remitted to the collector on or before the last day of the following month.

(Ord. No. 29.70, 8/10/70.)