§ 3.08.010 — Exemptions—Gas and electricity

3.08.010 - Exemptions—Gas and electricity.

A. Effective October 1, 1978, there are exempted from the taxes imposed by the city under the Local Sales and Use Tax Act, the receipts from the sales, production, distribution, lease or rental of, and the use, storage or other consumption within the city of gas and electricity for residential use. B. For the purposes of this section, the term "residential use" means use in a family dwelling or in a multifamily apartment or housing complex or building or portion thereof occupied as a home or residence. C. This exemption shall be effective on October 1, 1978, except that the exemption shall not apply to sales of gas and electricity for residential use made during a retailer's regular monthly billing period for a consumer if the regular monthly billing period for the consumer begins before October 1, 1978, but shall apply to each regular monthly billing period beginning on or after October 1, 1978. D. The city clerk shall forward to the state comptroller of public accounts by United States registered or certified mail a certified copy of this section postmarked on or before September 10, 1978.

(Prior code § 8-7)