Mountain View Municipal Code Div. 4 Gas Users Tax

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

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

a. As used in this division, the term "charges" shall not include charges made for gas used in the generation of electrical energy by a public utility or a governmental agency.

b. As used in this division the words "using gas" shall not be construed to mean the receiving of such gas by a gas corporation or 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 the gas. The amount collected in one (1) month shall be remitted to the collector on or before the last day of the following month.

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

Editor's note— Ord. No. 17.10, § 4, adopted November 2, 2010, amended the Code by repealing former Divs. 5, 6, 7, 9 and 10. Former Div. 5, §§ 29.26—29.28, pertained to collection of tax, and derived from Ord. No. 29.70, adopted August 10, 1970. Former Div. 6, §§ 29.29—29.38, pertained to delinquent taxes, and derived from Ord. No. 29.70, adopted August 10, 1970. Former Div. 7, §§ 29.39—29.46, pertained to failure to collect and report tax, and derived from Ord. No. 29.70, adopted August 10, 1970. Former Div. 9, § 29.47, pertained to records and derived from Ord. No. 29.70, adopted August 10, 1970. Former Div. 10, § 29.48, pertained to refunds, and derived from Ord. No. 29.70, adopted August 10, 1970; and Ord. No. 12.06, adopted December 12, 2006. Former §§ 29.49—29.51, were repealed by Ord. No. 12.06, adopted December 12, 2006.