§ 792.109. Scope of tax.

Latest version.

The purchase of the utility service upon which a tax is imposed and levied by this Chapter shall embrace and include any part of the transaction of purchase occurring in the City, whether it is the entering into of a contract for the purchase of the utility service, the payment of the charges therefor or the use of lines, poles, pipes, wires or the streets for the transmission or delivery of the utility service.

(Ord. 72-591-277, § 1; Ord. 76-772-484, § 3; Ord. 83-591-400, § 1)

Note— Former § 807.109.

                    
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